インテル、７～９月期で２・５兆円の赤字…ＡＩブーム乗り遅れ創業以来最大
米インテルが７～9月期の四半期決算で大赤字になったという記事。
構造改革費用と（読売記事の冒頭部分ではふれていない）減損（評価損）が主な原因です（減損の方が大きい）。
「米半導体大手インテルが１０月３１日発表した２０２４年７～９月期決算は、巨額の構造改革費用を計上したことで最終損益が１６６億３９００万ドル（約２・５兆円）の赤字に陥った。ＡＩ（人工知能）ブームに乗り遅れたことが背景にある。米メディアによれば、１９６８年の創業以来、最大の赤字となった。」
「発表によれば、コロナ禍に導入したパソコン向け半導体の製造設備など、保有する資産の評価損によって１５９億ドル、約１万５０００人の人員削減に関連して２８億ドルの損失をそれぞれ計上した。売上高は前年同期比６％減の約１３３億ドルだった。新たな成長分野として注力してきた半導体の受託製造事業では５８億ドルの営業損失を計上した。」
米 インテル 約2兆5000億円の最終赤字 半導体めぐる競争で（NHK）
「半導体をめぐる激しい競争で自社製品の需要が落ち込み、製造設備などの減損損失をおよそ159億ドル計上したことなどが主な要因です。
また、ことし8月には従業員1万5000人を削減すると発表していて、こうした構造改革の費用としておよそ28億ドルを計上しました。」
インテルの決算発表。よく読むと、製造設備の減損（＋減価償却の加速分）は31億ドルだけで、そのほかに、のれんの減損が29億ドル、最も大きいのが繰延税金に対する引当の計上で99億ドルです。
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Intel Reports Third-Quarter 2024 Financial Results（2024年10月31日）
Q3 2024 Restructuring and Impairment Charges
In the third quarter, the company made significant progress on its $10 billion cost reduction plan. The plan aims to drive operational efficiency and agility, accelerate profitable growth and create capacity for ongoing strategic investment in technology and manufacturing leadership. These initiatives include structural and operating realignment across the company, alongside reductions in headcount, operating expenses and capital expenditures. As a result of these actions, the company recognized $2.8 billion in restructuring charges in Q3 2024, $528 million of which are non-cash charges and $2.2 billion of which will be cash settled in the future.
Intel's third quarter results were also materially impacted by the following charges:
- $3.1 billion of charges, substantially all of which were recognized in cost of sales, related to non-cash impairments and the acceleration of depreciation for certain manufacturing assets, a substantial majority of which related to the Intel 7 process node, based upon an evaluation of current process technology node capacities relative to projected market demand for Intel products and services;
- $2.9 billion of non-cash charges associated with the impairment of goodwill for certain reporting units – primarily the Mobileye reporting unit – as well as certain acquired intangible assets; and
- $9.9 billion of non-cash charges related to the establishment of a valuation allowance against U.S. deferred tax assets.
The restructuring charges of $2.8 billion and the asset impairment charges, including the allowance against our deferred tax assets, and accelerated depreciation of $15.9 billion increased GAAP loss per share attributable to Intel by $3.89. The restructuring charges, impairments of goodwill and intangible assets, and deferred tax asset valuation allowance had no impact on non-GAAP loss per share attributable to Intel. The impairment charges and accelerated depreciation for certain manufacturing assets of $3.1 billion increased GAAP and non-GAAP loss per share attributable to Intel by $0.57 and $0.63 per share, respectively. These charges were not incorporated into the guidance Intel provided for the third quarter of 2024.
