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Alfresa Holdings (2784) · FactRestated

Finalization of business combination accounting for long-listed products transferred from DAIICHI SANKYO COMPANY,LIMITED

First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.

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ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2020-Q32019: 220192020: 12020
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Finalization of business combination accounting treatment for products transferred from Daiichi SankyoA theme 1 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2020-Q3RestatedAnnual report

    「The business combination between Alfresa Pharma Co., Ltd., a consolidated subsidiary of the company, and DAIICHI SANKYO COMPANY,LIMITED and 第一三共エスファ株式会社 as of 1 March 2019 had been accounted for provisionally in the previous consolidated fiscal year, but the accounting was finalized during the first quarter consolidated accounting period.」

    The company continues to disclose in the notes the finalized business combination accounting for the long-listed products transferred from DAIICHI SANKYO COMPANY,LIMITED.
  2. FY2020-Q2RestatedAnnual report

    「The business combination between Alfresa Pharma Co., Ltd., a consolidated subsidiary of the company, and DAIICHI SANKYO COMPANY,LIMITED and 第一三共エスファ株式会社 as of 1 March 2019 had been accounted for provisionally in the previous consolidated fiscal year, but the accounting was finalized during the first quarter consolidated accounting period.」

    The company continues to disclose in the notes the finalized business combination accounting for the long-listed products transferred from DAIICHI SANKYO COMPANY,LIMITED.
  3. FY2020-Q1First statedAnnual report

    「The business combination between Alfresa Pharma Co., Ltd., a consolidated subsidiary of the company, and DAIICHI SANKYO COMPANY,LIMITED and 第一三共エスファ株式会社 as of 1 March 2019 had been accounted for provisionally in the previous consolidated fiscal year, but the accounting was finalized during the current first quarter consolidated accounting period.」

    The provisional business combination accounting for the transfer of long-listed products and other assets was finalized, and the purchase price allocation for goodwill, marketing rights, deferred tax liabilities and other items was revised.
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