Goodwill Recognition, Amortization and Impairment in Connection with the Acquisition of the Commercial Air-Conditioning Cleaning Robot Business

A topic concerning goodwill of ¥55.789 million recognized in connection with the acquisition of the commercial air-conditioning cleaning robot business, amortized on a straight-line basis over 5 years, and an impairment loss of ¥27.894 million recognized following a variance from the business plan, bringing the balance to zero.