株式会社購買Design Performance Shortfall and Goodwill Impairment Risk
First written in FY2024-Q1. 1 of 3 entries say "Materialised", first in FY2024. Latest entry: FY2025.
The whole theme swung hardest in 2026: 17 of 32 companies on the "Worse" side.
11 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「The company considered it optimal for KDテクノロジーズ to transition to an independent structure led by its management and transferred the shares.」
Regarding the risk of KDテクノロジーズ株式会社 failing to meet performance expectations and goodwill impairment, it was removed from the scope of consolidation through the transfer of all shares, reducing our group's direct holding risk. - FY2024MaterialisedAnnual report
「At the end of the consolidated fiscal year, the company determined that there were indications of impairment due to a divergence from the business plan prepared at the time of acquisition and is considering whether recognition of an impairment loss is necessary.」
For ＫＤテクノロジーズ株式会社, a divergence from the business plan prepared at the time of acquisition emerged and an indication of impairment was actually identified. However, because the undiscounted future cash flows under the revised plan exceeded the carrying amount, no impairment loss was recognized for the current fiscal year. - FY2024-Q1First statedAnnual report
「株式会社購買Design, which became a consolidated subsidiary in October 2023, is expected to make a significant contribution to the performance of our group going forward. However, if its performance falls below initial expectations due to changes in the business environment or other factors, goodwill impairment or other charges may arise and affect the performance and financial position of our group.」
Following the consolidation of 株式会社購買Design as a subsidiary, the company disclosed goodwill impairment and other risks if its performance falls below expectations as a new risk associated with M&A.