Komori
LA Holdings (2986) · FactFirst stated

Finalization of Provisional Accounting Treatment for the Fan Style HD Business Combination

First written in FY2023-Q1. . Latest entry: FY2023-Q1.

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Finalization of Purchase Price Allocation in Business Combination AccountingA theme 1 companies write about · 0 as a headwind · 1 as a tailwind

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  1. FY2023-Q1First statedAnnual report

    「2022年12月30日に行われた株式会社ファンスタイルＨＤとの企業結合について前連結会計年度において暫定的な会計処理を行っておりましたが、当第１四半期連結会計期間に確定しております。」

    企業結合に係る取得原価配分が確定し、暫定的に817,906千円としていた負ののれん発生益は801,282千円となった。土地は107,362千円、繰延税金負債は49,506千円増加し、建物及び構築物と利益剰余金はそれぞれ74,480千円、16,624千円減少した。
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