Goodwill impairment risk associated with M&A and business alliances
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2023: 35 of 93 companies on the "Worse" side.
- FY2027-H1RestatedAnnual report
「No new business or other risks arose during the interim consolidated accounting period. In addition, there were no significant changes to the business and other risks described in the previous fiscal year's Annual Securities Report.」
The company stated that there had been no material changes regarding the risk of goodwill impairment associated with M&A and business alliances. - FY2025-H1RestatedAnnual report
「No new business or other risks arose during the interim consolidated accounting period. In addition, there were no significant changes to the business and other risks described in the previous fiscal year's Annual Securities Report.」
The company stated that there had been no material changes regarding the risk of goodwill impairment associated with M&A and business alliances. - FY2024First statedAnnual report
「If the business fails to generate earnings as initially projected, this may affect the Group's business performance and financial position, including through goodwill impairment.」
The company separately described the risk of impairment and impact on performance if investees fail to generate the expected earnings from goodwill recognised in connection with share acquisitions, capital investments, and business alliances. Third-party assessments, due diligence, business plans, and post-implementation monitoring were identified as measures to address the risk.