Goodwill Recognition and Provisional Acquisition Cost Related to the Acquisition of アクティブメディカル
First written in FY2020-Q3. 1 of 7 entries say "Advanced", first in FY2021-Q2. Latest entry: FY2024.
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- FY2024Decrease in unamortised balance of goodwill from Active MedicalAnnual report
「Regarding the unamortized balance of goodwill identified in connection with the acquisition of shares in Active Medical, ¥615.066 million」
The unamortized balance of goodwill related to the acquisition of Active Medical decreased from ¥779.083 million in the previous fiscal year to ¥615.066 million. The company has determined that no impairment loss is necessary because future cash flows are expected to exceed the carrying amount. - FY2023Decrease in unamortised balance of goodwill from Active MedicalAnnual report
「As a result of the business combination, goodwill identified as excess earning power with an unamortized balance of ¥779.083 million is recognized on the consolidated balance sheet.」
The unamortized balance of goodwill related to the acquisition of Active Medical is ¥779.083 million, and the company continues to determine that no impairment loss needs to be recognized. - FY2022RestatedAnnual report
「As a result of the business combination, an unamortized goodwill balance of ¥943.101 million, identified as excess earning power, is recognized on the consolidated balance sheet.」
The company continues to determine that no impairment loss needs to be recognized for the goodwill balance related to the acquisition of Active Medical, as future cash flows are expected to exceed the carrying amount. - FY2021Update to the goodwill balance and impairment assessment for Active MedicalAnnual report
「As a result of the business combination, goodwill identified as excess earning power with an unamortized balance of ¥1,107.119 million is recognized on the consolidated balance sheet.」
The unamortized balance of goodwill related to Active Medical, ¥1,107.119 million, is recognized, and it has been determined that no impairment loss needs to be recognized based on future business plans and forecasts for the cardiovascular market. - FY2021-Q2AdvancedAnnual report
「The cash outflow under “Payments for acquisition of shares of subsidiaries resulting in a change in the scope of consolidation” for the cumulative second quarter of the consolidated fiscal year represented the payment for shares of 株式会社アクティブメディカル, which became a newly consolidated subsidiary through the acquisition of shares in the previous consolidated fiscal year, and resulted from payment of the amount withheld from the share acquisition price in connection with the recognition of a specified account related to the business combination.」
In connection with the acquisition of Active Medical, ¥300.276 million withheld from the share acquisition price in connection with the specified account related to the business combination was paid. - FY2020Provisional acquisition cost continues; goodwill impairment recognisedAnnual report
「Goodwill arising: ¥1,449.239 million The goodwill amount was provisionally calculated because part of the acquisition cost remained undetermined at the end of the consolidated fiscal year.」
Goodwill from Active Medical was updated to ¥1,449.239 million, but part of the acquisition cost remained undetermined, and ¥137.098 million of the goodwill was also impaired. - FY2020-Q3First statedAnnual report
「Consideration transferred: Cash: ¥1,800.011 million Acquisition cost: ¥1,800.011 million Goodwill arising: ¥1,404.001 million This goodwill arose from the future excess earning power expected from the future business development of 株式会社アクティブメディカル. Amortised on a straight-line basis over 8 years」
The acquisition cost of Active Medical of ¥1,800.011 million and goodwill of ¥1,404.001 million were provisionally recognised, with the goodwill to be amortised on a straight-line basis over 8 years. The purchase price allocation remains incomplete.