Finalization of the provisional accounting treatment for the business combination involving 片岡工業
First written in FY2026-H1. 2 of 3 entries say "Cited as achieved", first in FY2026. Latest entry: 2026-08-07.
1 other company's latest entry also says "Cited as achieved".
- 2026-08-07Cited as achievedEarnings
「2024年７月１日に行われた片岡工業株式会社との企業結合について、前連結会計年度において暫定的な会計処理を行っておりましたが、当第１四半期連結会計期間に確定しております。」
片岡工業の企業結合に係る取得原価配分の確定を、第1四半期のセグメント注記で再確認している。 - FY2026Cited as achievedAnnual report
「As a result of finalizing this provisional accounting, the initial allocation of the acquisition cost was reviewed in the comparative information included in the consolidated financial statements for the current consolidated fiscal year, and part of the amount previously recorded as goodwill was reclassified to “Other intangible assets.”」
We reconfirm that the finalization of the provisional allocation of the acquisition cost for the business combination involving 片岡工業 was reflected in the consolidated financial statements and comparative information for the current fiscal year. - FY2026-H1First statedAnnual report
「The business combination with 片岡工業株式会社 on 1 July 2024 was accounted for provisionally in the previous consolidated fiscal year, but the accounting was finalized during the current interim consolidated accounting period. As a result of finalizing this provisional accounting, the initial allocation of the acquisition cost was reviewed in the comparative information included in the interim consolidated financial statements for the current interim consolidated accounting period, and part of the amount previously recorded as goodwill was reclassified to “Other intangible assets.”」
The provisional allocation of the acquisition cost for the business combination with 片岡工業 was finalized, and part of the goodwill was reclassified to other intangible assets. Goodwill decreased by ¥135 million from ¥1,151 million to ¥1,016 million, and the comparative information for other intangible assets and other items was also revised.