Hibino (2469) · FactFirst stated

Finalization of the Purchase Price Allocation for TLS PRODUCTIONS and Revision of Comparative Information

First written in FY2021-Q1. . Latest entry: FY2021-Q1.

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

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FY2021-Q1First statedAnnual report
「Following the finalization of this provisional accounting treatment, significant revisions to the initial purchase price allocation have been reflected in the comparative information included in the quarterly consolidated financial statements for the cumulative first-quarter period. Goodwill decreased by ¥108.836 million, while machinery and equipment under property, plant and equipment, net, increased by ¥8.575 million; other intangible assets increased by ¥199.404 million; deferred tax liabilities under non-current liabilities increased by ¥71.933 million; and non-controlling interests increased by ¥27.209 million.」
The provisional accounting treatment for the acquisition of TLS PRODUCTIONS in February 2019 was finalized, and the revision to the purchase price allocation was reflected in the comparative information.

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