Recognized goodwill impairment of 6,759 million yen and valuation loss on equity securities of affiliates of 6,133 million yen in the second quarter of the fiscal year ending December 2026. No additional impact on consolidated results; further disclosures planned regarding the USM acquisition process and governance strengthening.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"7915","jir_company_name":"Nissha Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/7915-20260930-03.pdf","jir_short_summary":"Recognized goodwill impairment of 6,759 million yen and valuation loss on equity securities of affiliates of 6,133 million yen in the second quarter of the fiscal year ending December 2026. No additional impact on consolidated results; further disclosures planned regarding the USM acquisition process and governance strengthening.","jir_summary":"### Summary of the News\nNissha Co., Ltd. recognized a goodwill impairment of 6,759 million yen related to USM HEALTHCARE MEDICAL DEVICES FACTORY JOINT STOCK COMPANY in its second quarter results for the fiscal year ending December 2026, and recorded a valuation loss on USM shares as a valuation loss on equity securities of affiliates amounting to 6,133 million yen. These items were recorded in the consolidated and non-consolidated financial statements, and there is no additional impact on consolidated performance. The company will proceed with verification of the USM acquisition and implement recurrence prevention measures as well as initiatives to strengthen corporate governance.\n\n### Future Measures and Impact\nThe company will investigate the circumstances leading to the decision to acquire USM and disclose measures including recurrence prevention and accountability. It refers interested parties to past disclosures regarding the transfer of USM shares, and additional information is expected to be provided in future disclosures. Investors should note the temporary financial loss recognition and the governance strengthening measures that will follow.","jir_financial_highlights":"Goodwill impairment loss (Consolidated): 6,759 million yen (Unknown)\nValuation loss on equity securities of affiliates (Non-consolidated): 6,133 million yen (Unknown)","jir_category":"","jir_hashtags":"#Nissha, #EarningsAnnouncement","jir_key_figures":"Goodwill impairment loss (Consolidated): 6,759 million yen\nValuation loss on equity securities of affiliates (Non-consolidated): 6,133 million yen\nScope of impact: No additional impact on consolidated performance","jir_meta_title":"Nissha Co., Ltd. \u2014 Notice of Impairment and Valuation Loss Recognition | September 30, 2026","jir_meta_description":"Nissha Co., Ltd. recognized a goodwill impairment of 6,759 million yen and a valuation loss on equity securities of affiliates of 6,133 million yen in the second quarter of the fiscal year ending December 2026. Consolidated impact is limited; the company will announce governance strengthening measures related to the USM acquisition.","jir_og_title":"Nissha Co., Ltd. \u2014 Announcement on Recognition of Impairment Loss","jir_og_description":"Nissha Co., Ltd. recorded a goodwill impairment of 6,759 million yen related to the USM acquisition and a non-consolidated valuation loss on shares of 6,133 million yen. Consolidated impact is limited. The company will disclose responses and governance strengthening measures.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17150,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-125074","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n