Lifull (2120) · FactAchieved
Recognition of purchase consideration, contingent consideration and goodwill in connection with the acquisition of FazWaz Thailand
First written in FY2023-Q2. 1 of 3 entries say "Advanced", first in FY2023-Q3. Latest entry: FY2024-Q1.
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Consideration, Contingent Consideration and Goodwill Finalization Related to the Acquisition of FazWaz ThailandA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2024-Q1AchievedAnnual report
「この結果、暫定的に算定されたのれんの金額3,065百万円は、会計処理の確定により595百万円減少し、2,469百万円となっております。」
FazWaz Thailandの企業結合について暫定的な取得原価配分が確定し、のれんは3,065百万円から2,469百万円へ減額された。 - FY2023-Q3AdvancedAnnual report
「FVTPLの金融負債は、企業結合に伴う条件付対価（その他の長期金融負債）であり、割引将来キャッシュ・フローモデルを用いて、将来の業績等を考慮した支払額の現在価値により公正価値を算定しており、レベル３に分類しております。」
企業結合に伴う条件付対価について、当第3四半期末のFVTPL金融負債を2,183百万円として計上し、企業結合による増加1,959百万円等の公正価値変動を開示している。 - FY2023-Q2First statedAnnual report
「Contingent consideration is a payment arrangement that varies according to the level at which specified performance indicators of the acquiree are achieved after the business combination. The Group estimates the probability of achievement and recognizes the amount as unpaid acquisition consideration.」
For the acquisition of all shares of FazWaz Thailand, consideration was ¥3,003 million, comprising cash consideration of ¥995 million and contingent consideration of ¥2,007 million, with goodwill of ¥2,859 million recognized. The contingent consideration had no cap.