In the third quarter of the fiscal year ending March 2026, an impairment loss on goodwill and other non-financial assets of 90,627 million yen was recorded in the consolidated financial statements. Additionally, an impairment loss on fixed assets of 3,176 million yen and a valuation loss on affiliate shares of 84,410 million yen were recorded as extraordinary losses in the separate financial statements.<\/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,"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":"7731","jir_company_name":"Nikon Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/7731-20260205-03.pdf","jir_short_summary":"In the third quarter of the fiscal year ending March 2026, an impairment loss on goodwill and other non-financial assets of 90,627 million yen was recorded in the consolidated financial statements. Additionally, an impairment loss on fixed assets of 3,176 million yen and a valuation loss on affiliate shares of 84,410 million yen were recorded as extraordinary losses in the separate financial statements.","jir_summary":"### Regarding Recognition of Impairment Loss\nNikon Corporation recorded an impairment loss on non-financial assets of 90,627 million yen in the consolidated financial statements in the third quarter of the fiscal year ending March 2026, anticipating a decrease in future cash flows in the Digital Manufacturing business due to the slowdown in growth and intensifying competition in the metal 3D printing market. The main breakdown includes an impairment loss on goodwill of 60,568 million yen and identifiable intangible assets of 26,244 million yen at the consolidated subsidiary Nikon SLM Solutions AG (SLM). In addition, a total impairment loss of 3,815 million yen was recorded on fixed assets of the parent company and subsidiaries NAMS and NAMI.\n\n### Recognition of Extraordinary Losses in Separate Financial Statements and Impact on Consolidated Performance\nIn the separate financial statements (Japanese GAAP), an impairment loss on fixed assets of 3,176 million yen related to the same business and a valuation loss on affiliate shares (shares of SLM subsidiary) of 84,410 million yen were recorded as extraordinary losses. However, the valuation loss on affiliate shares is eliminated in the consolidated financial statements, so there is no direct impact on consolidated performance. For the impact on consolidated performance, please refer to the separately announced 'Notice Regarding Revision of Consolidated Earnings Forecast, Dividend Forecast, and Reduction of Executive Compensation for the Fiscal Year Ending March 2026.'","jir_financial_highlights":"Impairment Loss on Non-Financial Assets in Consolidated Financial Statements: 90,627 million yen (Unknown)\nGoodwill Impairment Loss (SLM): 60,568 million yen (Unknown)\nImpairment Loss on Identifiable Intangible Assets (SLM): 26,244 million yen (Unknown)\nImpairment Loss on Fixed Assets (Parent and Subsidiaries): 3,815 million yen (Parent 1,822 million yen, NAMS 1,588 million yen, NAMI 405 million yen) (Unknown)\nImpairment Loss on Fixed Assets in Separate Financial Statements: 3,176 million yen (Unknown)\nValuation Loss on Affiliate Shares in Separate Financial Statements: 84,410 million yen (Unknown)","jir_category":"","jir_hashtags":"#NikonCorporation, #financial_summary, #ImpairmentLoss, #JapaneseStocks","jir_key_figures":"Consolidated Impairment Loss on Non-Financial Assets: 90,627 million yen\nGoodwill Impairment Loss (SLM): 60,568 million yen\nValuation Loss on Affiliate Shares (Separate): 84,410 million yen","jir_meta_title":"Nikon Corporation Records 90,627 Million Yen Impairment Loss in Q3 of Fiscal Year Ending March 2026","jir_meta_description":"In the third quarter of the fiscal year ending March 2026, Nikon Corporation recorded an impairment loss of 90,627 million yen on goodwill and other assets in the consolidated financial statements. Additionally, impairment losses of 3,176 million yen on fixed assets and 84,410 million yen valuation loss on affiliate shares were recorded as extraordinary losses in separate financial statements.","jir_og_title":"Nikon Corporation Announces Recognition of 90,627 Million Yen Impairment Loss","jir_og_description":"Recorded impairment loss of 90,627 million yen on goodwill and other assets in the third quarter of fiscal year ending March 2026. Extraordinary losses also recognized in separate financial statements.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7802,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-24693","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n