Risk of Contingent Liabilities and Failure to Achieve Expected Results After M&A
First written in FY2016. 3 of 7 entries say "Advanced", first in 2026-05-25. Latest entry: 2026-11-12.
The whole theme swung hardest in 2024: 39 of 91 companies on the "Worse" side.
- FY2026MaterialisedAnnual report
「After carefully examining its future business plan, 株式会社mik japan determined that the expected revenue could not be achieved within the originally scheduled period, and reduced the carrying amount of the related goodwill to its recoverable amount.」
The risk of failure to achieve expected results after the M&A transaction has materialized through an impairment loss of ¥197 million on the goodwill of 株式会社mik japan. - 2026-05-25AdvancedFinancial results presentation
「入院セットにテレビリースを組み込んだ提案でさらなる拡販に注力」
戦略商品「入院・入居セット」について、テレビリースを組み込んだ提案による拡販策を具体化している。 - FY2018RestatedAnnual report
「When conducting M&A, the company seeks to reduce risks as much as possible by conducting detailed due diligence on the target company's financial condition, contractual relationships and other matters. However, contingent liabilities or unrecognized liabilities may arise after the M&A transaction. In addition, if the acquired company fails to achieve the expected results due to changes in the external environment or other factors, this could affect the Group's business and operating performance.」
The company continues to disclose risk mitigation through due diligence and the risks of contingent liabilities, unrecognized liabilities and failure to achieve expected results after an acquisition. - FY2017RestatedAnnual report
「When conducting M&A, the company seeks to reduce risks as much as possible by conducting detailed due diligence on the target company's financial condition, contractual relationships and other matters. However, contingent liabilities or unrecognized liabilities may arise after the M&A transaction. In addition, if the acquired company fails to achieve the expected results due to changes in the external environment or other factors, this could affect the Group's business and operating performance.」
The company continues to disclose risk mitigation through due diligence and the risks of contingent liabilities, unrecognized liabilities and failure to achieve expected results after an acquisition. - FY2016First statedAnnual report
「Following an M&A transaction, contingent liabilities or unrecognized liabilities may arise. In addition, if the acquired company fails to achieve the expected results due to changes in the external environment or other factors, this could affect the Group's business and operating performance.」
While referring to risk reduction through due diligence, the company discloses the risks of liabilities arising after an acquisition and failure to achieve expected results.