Impairment Risk for Goodwill and Customer-Related Assets
First written in FY2024. 2 of 3 entries say "Worsened", first in FY2025. Latest entry: FY2026-H1.
The whole theme swung hardest in 2023: 35 of 97 companies on the "Worse" side.
- FY2026-H1WorsenedAnnual report
「Amount of goodwill recognized: ¥1,183,885 thousand」
The acquisition of Spica generated ¥1,183,885 thousand in new goodwill, bringing goodwill on the consolidated balance sheet to ¥1,677,591 thousand. Exposure to impairment risk based on expected future excess earning power has increased. - FY2025WorsenedAnnual report
「Our group records goodwill and customer-related assets arising from business acquisitions. Although we determine that this goodwill and these customer-related assets appropriately reflect future earnings potential, if the expected results are not achieved due to changes in the business environment or other factors, we may recognize impairment losses on the goodwill and customer-related assets, which could affect our group’s results of operations and financial position.」
Following the acquisition of リアレーション, goodwill amounted to ¥537,585 thousand, of which ¥352,566 thousand related to the acquisition of リアレーション. Although no impairment loss has been recognized, exposure to impairment risk associated with the acquisition has increased. - FY2024First statedAnnual report
「Our group records goodwill and customer-related assets arising from business acquisitions. Although we determine that this goodwill and these customer-related assets appropriately reflect future earnings potential, if the expected results are not achieved due to changes in the business environment or other factors, we may recognize impairment losses on the goodwill and customer-related assets, which could affect our group’s results of operations and financial position.」
The company recorded ¥203,591 thousand in goodwill and ¥69,147 thousand in customer-related assets arising from the acquisition of FACT, and identified the risk of impairment due to a decline in future earnings potential as a new principal risk. No impairment loss was recognized during the fiscal year.