Finalization of the Provisional Accounting Treatment for the 東洋精糖 Business Combination
First written in FY2026-H1. 2 of 3 entries say "Achieved", first in 2026-05-14. Latest entry: FY2026.
52 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「Following the finalization of the provisional accounting treatment, property, plant and equipment increased by ¥29 million, investments accounted for using the equity method by ¥296 million, deferred tax liabilities by ¥9 million, and non-controlling interests by ¥41 million in the consolidated statement of financial position for the previous consolidated fiscal year. As a result, goodwill decreased by ¥93 million and retained earnings, representing negative goodwill, increased by ¥181 million.」
The provisional purchase price allocation for the business combination with 東洋精糖 has been finalized, including completion of the retrospective reflection in the prior-year figures. - 2026-05-14AchievedRevision of earnings forecasts
「Because the allocation of the acquisition consideration for Toyo Sugar Co., Ltd., acquired by the Company on 31 March 2025, had not been completed in the previous consolidated fiscal year, provisional accounting treatment was applied. The allocation of the acquisition consideration was completed during the current consolidated fiscal year.」
The allocation of the acquisition consideration relating to the business combination with Toyo Sugar has been completed, finalizing the provisional accounting treatment. - FY2026-H1First statedAnnual report
「The company had applied provisional accounting treatment for 東洋精糖株式会社, which it acquired on 31 March 2025, because the purchase price allocation had not been completed in the previous consolidated fiscal year. The purchase price allocation was completed during the current interim consolidated fiscal period.」
The purchase price allocation for the business combination with 東洋精糖株式会社 has been completed, and the amounts of property, plant and equipment, equity-method investments, deferred tax liabilities, non-controlling interests, goodwill and retained earnings have been retrospectively adjusted.