三カ年計画の蓋然性資料依頼

以下を英訳して 忙しい中で対応頂きありがとうございました。実は、新しいKs Labからこの資料に記載されている3ヵ年計画を作成した際の拠り所になる資料、蓋然性が分かる資料の提出を求められている。実際に計画通りになっているかどうかではなく、その時点における蓋然性の把握が必要としている。このリクエストの背景としては、これまで明確に言っていなかったかもしれないけど、2024年末にアクリートではVGSののれんの減損を行っているのだが、その減損額が十分であったかどうかを再度確認したいと言うものです。本来は、VGS作成の事業計画をそのまま使うのではなく、蓋然性を評価した上で、減損判定を行うべきであったが、この資料だけでは蓋然性が十分とは言えないと言う指摘を受けている。Ks Labが求めているのは、この資料の作成時点における、例えば以下のような資料です：１） 市場規模、市場成長率、マーケットシェアから導き出される当社の売上２） 利益率向上策３） 既存顧客による購入増見込み４） 具体的な獲得出来るであろう顧客リストKha社長を始めとして何人かが会社を離れてしまっているので、難しいとは承知しているが、以前のファイル等を見てもらえないだろうか。

**Draft 1（ビジネスメールとして自然で丁寧）** Thank you very much for your support despite your busy schedule. In fact, the new Ks Lab has requested supporting materials that were used as the basis for preparing the three-year business plan described in this document, as well as materials demonstrating the reasonableness and likelihood of achieving the assumptions made at that time. They are not seeking evidence of whether the plan was ultimately achieved. Rather, they would like to assess whether the plan was reasonably supportable based on the information available when it was prepared. The background to this request is that, as I may not have explained clearly before, Accrete recorded an impairment loss on the goodwill associated with VGS at the end of 2024. Ks Lab would now like to reconfirm whether the amount of that impairment was sufficient. Ideally, the impairment assessment should not have relied solely on VGS’s business plan as presented, but should also have included an evaluation of the likelihood and reasonableness of the assumptions underlying the plan. They have pointed out that this document alone may not be sufficient to demonstrate such reasonableness. What Ks Lab is looking for are materials that existed at the time this business plan was prepared, such as: 1. Revenue projections derived from market size, market growth rates, and expected market share. 2. Measures and initiatives designed to improve profit margins. 3. Forecasts of increased purchases from existing customers. 4. A list of specific prospective customers that the company reasonably expected to acquire. I understand that this may be difficult, especially since several people, including former CEO Kha, have already left the company. Nevertheless, would it be possible for you to review any historical files or materials that might still exist? Thank you in advance for your assistance. Best regards, Koji Kabumoto --- **Draft 2（監査・会計向けでややフォーマル）** Thank you for your assistance and for taking the time to support this matter. The new Ks Lab has requested documentation supporting the three-year business plan referenced in this material, specifically evidence that substantiates the assumptions and expectations on which the plan was based at the time it was prepared. Their focus is not on whether the business plan was ultimately achieved, but rather on whether there was a reasonable basis for the projections when they were made. By way of background, Accrete recognized an impairment loss on the goodwill related to VGS at the end of 2024. Ks Lab is currently reassessing whether the impairment amount recognized at that time was adequate. Their observation is that, for impairment testing purposes, it would not have been sufficient to rely solely on the business plan prepared by VGS. Rather, the underlying assumptions and the probability of achieving the projected results should also have been evaluated. They believe that the business plan itself does not provide enough evidence to support those assumptions. Examples of the supporting documentation they are looking for include: - Revenue forecasts derived from market size, market growth rates, and anticipated market share; - Specific initiatives intended to improve profitability and margins; - Expected increases in purchases from existing customers; and - Lists of prospective customers that management reasonably expected to win. I fully understand that this may be challenging, particularly given that several key personnel, including former CEO Kha, are no longer with the company. However, I would greatly appreciate it if you could review any legacy files or documents that may help substantiate these assumptions. Thank you very much for your cooperation. **主な改善点** - 「蓋然性」は監査・会計文脈では *reasonableness*, *likelihood*, *supportability of assumptions* と表現。 - 「減損額が十分であったか」は *whether the impairment amount was adequate/sufficient* と会計的な言い回しに調整。 - 「拠り所になる資料」は *supporting materials/documentation* と自然な監査英語に変更。 - 「実績との比較ではなく、その時点で合理的だったか」が伝わるように強調しました。