Finalization of Provisional Accounting Treatment for Business Combination by 株式会社エヌ・ケイ
First written in FY2023-Q3. 1 of 2 entries say "Restated". Latest entry: FY2024-Q2.
36 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「The Group applied provisional accounting treatment to the business combination with 株式会社エヌ・ケイ conducted on 31 March 2022 and 28 April of the same year through the second-quarter consolidated accounting period of the previous consolidated fiscal year, and finalised it during the third-quarter consolidated accounting period of the previous fiscal year. Following the finalisation of the provisional accounting treatment, a material revision to the initial allocation of the acquisition cost was reflected in the comparative information included in the quarterly consolidated financial statements for the cumulative second quarter of the current fiscal year. Accordingly, the amounts after reflecting the revision to the initial allocation of the acquisition cost resulting from the finalisation of the provisional accounting treatment are used for comparisons and analysis with the same period of the previous year.」
The finalisation of the provisional accounting treatment for the business combination with 株式会社エヌ・ケイ and the revision to the initial allocation of the acquisition cost were reflected in the comparative information for the current quarter. - FY2023-Q3First statedAnnual report
「Provisional accounting treatment had been applied to the business combination with 株式会社エヌ・ケイ conducted on 31 March 2022 and 28 April of the same year, and was finalised during the current third-quarter consolidated accounting period.」
The company disclosed for the first time that the provisional accounting treatment for the business combination with 株式会社エヌ・ケイ was finalised during the current third-quarter consolidated accounting period. A material revision to the initial allocation of the acquisition cost was also reflected in the comparative information.