Risk of Impairment of Goodwill and Other Assets Associated With Acquisitions
First written in FY2020. 3 of 4 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2023: 35 of 97 companies on the "Worse" side.
27 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
企業買収等に伴う買収先の業績未達やのれん等の減損リスクについて、重要な変更がないと記載している。 - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
企業買収等に伴う買収先の業績未達やのれん等の減損リスクについて、重要な変更がないと記載している。 - FY2023RestatedAnnual report
「If the performance of an acquired company falls below assumptions made at the time of acquisition, or if it is determined that expected results cannot be achieved because of changes in the business environment or competitive conditions, goodwill or other assets may be impaired at Group companies that made the acquisition, affecting the Group's financial results.」
企業買収等を成長手段とする一方、買収先の業績未達や競争環境変化によるのれん等の減損リスクを再掲している。 - FY2020First statedAnnual report
「If the performance of an acquired company falls below assumptions made at the time of acquisition, or if it is determined that expected results cannot be achieved because of changes in the business environment or competitive conditions, goodwill or other assets may be impaired at Group companies that made the acquisition, affecting the Group's financial results.」
Against the existing theme of using M&A as a growth measure, the filing first separately disclosed the risk of impairment of goodwill and other assets if an acquired company underperforms or competitive conditions change.