BuildTech invested in a production plant costing €850,000, with an estimated residual value of €55,000 and an estimated useful life of five years. The company uses the straight-line depreciation method. Due to new market information, the expected net cash inflows from the plant are €240,000 on 31 March 20X3, €190,000 on 31 March 20X4, and €180,000 on 31 March 20X5. The values of €1 at the end of each year are 0.89 for year 1, 0.82 for year 2, and 0.74 for year 3. Required: Perform an impairment review and prepare a report discussing the financial implications.