Impairment Indicators and Future Risks for Goodwill and Customer-Related Assets Related to 日新運輸
First written in FY2023. 2 of 3 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
- FY2025RestatedAnnual report
「The earnings plan used to assess impairment indicators involves uncertainty. If, from the next consolidated fiscal year onward, a divergence arises between the business plan and actual profit or loss, resulting in impairment indicators being identified for the above goodwill and customer-related assets, an impairment loss may be recognized, potentially affecting the consolidated financial statements from the next consolidated fiscal year onward.」
Although no impairment indicators were identified during the current fiscal year, the company continues to disclose the potential for future impairment resulting from divergence from the earnings plan. - FY2024RestatedAnnual report
「No impairment indicators were identified for the above goodwill and customer-related assets during the current consolidated fiscal year. The earnings plan used to assess impairment indicators involves uncertainty. If, from the next consolidated fiscal year onward, a divergence arises between the business plan and actual profit or loss, resulting in impairment indicators being identified for the above goodwill and customer-related assets, an impairment loss may be recognized, potentially affecting the consolidated financial statements from the next consolidated fiscal year onward.」
Although no impairment indicators were identified during the current fiscal year for the goodwill and customer-related assets arising from 日新運輸, the company continues to disclose the potential for future impairment resulting from divergence from the earnings plan. The balances at the end of the fiscal year were ¥544 million for goodwill and ¥1,316 million for customer-related assets. - FY2023First statedAnnual report
「No impairment indicators were identified for the above goodwill and customer-related assets during the current consolidated fiscal year. The earnings plan used to assess impairment indicators involves uncertainty. If, from the next consolidated fiscal year onward, a divergence arises between the business plan and actual profit or loss, resulting in impairment indicators being identified for the above goodwill and customer-related assets, an impairment loss may be recognized, potentially affecting the consolidated financial statements from the next consolidated fiscal year onward.」
For goodwill of ¥652 million and customer-related assets of ¥1,579 million arising from the business combination involving 日新運輸, the potential future impairment risk resulting from divergence from the earnings plan was identified as a separate theme for the first time, although no impairment indicators were present during the current fiscal year.