Finalization of the purchase price allocation for ダイナテック and B-SLASH
First written in FY2020-Q2. 1 of 3 entries say "Restated". Latest entry: FY2020.
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- FY2020AchievedAnnual report
「As a result, the provisional goodwill amount of ¥1,272.374 million decreased by ¥618.175 million upon finalization of the accounting treatment, to ¥654.198 million.」
For the business combinations involving ダイナテック and B-SLASH, the provisional purchase price allocation has been finalized, including the allocation to customer-related assets and deferred tax liabilities and the amount of goodwill. - FY2020-Q3RestatedAnnual report
「The business combination with ダイナテック株式会社 conducted on 27 September 2019 was accounted for provisionally in the previous consolidated fiscal year. As the accounting treatment was finalized in the second quarter of the current consolidated fiscal year, the amounts revised upon finalization of the provisional accounting treatment are used for comparison and analysis with the previous consolidated fiscal year.」
The company continues to use, as comparative information, amounts determined after finalising the purchase price allocation for the business combinations involving ダイナテック and B-SLASH. - FY2020-Q2First statedAnnual report
「Following the finalization of the provisional accounting treatment, significant revisions to the initial allocation of the purchase price were reflected in the comparative information included in the interim consolidated financial statements. ¥891,000 thousand was allocated to customer-related assets and ¥272,824 thousand to deferred tax liabilities. As a result, provisional goodwill of ¥1,272,374 thousand decreased by ¥618,175 thousand to ¥654,198 thousand.」
The provisional purchase price allocations for the Dynatech and B-SLASH business combinations were finalized, with amounts allocated to customer-related assets and deferred tax liabilities and goodwill revised accordingly.