Lifull (2120) · FactFirst stated

Finalization of Purchase Price Allocation and Goodwill Reduction in the RESEM Acquisition

First written in FY2020-Q3. . Latest entry: FY2020-Q3.

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Finalization of Provisional Accounting Treatment for Business CombinationsA theme 159 companies write about · 6 as a headwind · 2 as a tailwind

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FY2020-Q3First statedAnnual report
「As a result, the provisionally calculated goodwill of ¥980.867 million decreased by ¥72.382 million upon finalization of the accounting treatment to ¥908.484 million.」
The provisional purchase price allocation for the business combination with RESEM Corporation Limited on 21 May 2019 was finalized in the third quarter. The consideration was ¥1,158.837 million and finalized goodwill was ¥908.484 million.

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