Purchase Price Allocation and Provisional Accounting Treatment for Business Combinations, and Retrospective Restatement
First written in FY2017-Q3. 3 of 13 entries say "Achieved", first in FY2017. Latest entry: FY2025-H1.
55 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「For intangible assets and other items, provisional amounts had been reported for the previous fiscal year because the allocation of the purchase consideration had not been completed. The allocation was completed during the current interim consolidated accounting period. As a result, the consolidated financial statements for the previous fiscal year have been retrospectively restated." Consideration transferred 16,997" Fair value of identifiable net assets acquired 10,463" Amount of goodwill arising from the acquisition 6,534」
The purchase price allocation for the acquisition of Fulham Shore was completed, and the amounts were finalized rather than remaining provisional. Goodwill was finalized at ¥6,534 million and the amount allocated to trademark rights at ¥7,934 million, and the financial statements for the previous fiscal year and the previous interim period were retrospectively restated. - FY2024Provisional goodwill amount disclosed for the Fulham acquisitionAnnual report
「The consideration transferred was cash of ¥16,997 million." The fair value of the identifiable net assets acquired 6,634" The amount of goodwill arising from the acquisition 10,363」
For the acquisition of Fulham Shore, the company provisionally disclosed transferred consideration of ¥16,997 million, the fair value of identifiable net assets of ¥6,634 million and goodwill of ¥10,363 million. The purchase price allocation remains incomplete. - FY2024-Q2Details disclosed for the provisional purchase price allocation for the Fulham acquisitionAnnual report
「These amounts are provisional amounts based on information available at this time, as the identifiable assets and assumed liabilities at the business combination date are still being reviewed and the allocation of the purchase price to the acquired assets and assumed liabilities has not been completed.」
For the acquisition of Fulham Shore, the transferred consideration of ¥16,997 million, the fair value of identifiable net assets of ¥6,634 million and goodwill of ¥10,363 million were provisionally recorded, and the company disclosed that the purchase price allocation was incomplete. - FY2024-Q1Business combination accounting incomplete for the Fulham acquisitionAnnual report
「As of the present time, accounting treatment at the time of the business combination has not been completed, so detailed information on the accounting treatment has not been provided.」
For the acquisition of Fulham, the fair values of the assets and liabilities at the acquisition date and the amount of goodwill are being determined, and it is stated that business combination accounting is incomplete. - FY2020AchievedAnnual report
「For the acquisition of MC GROUP PTE. LTD. carried out in the previous fiscal year, provisional accounting treatment was applied during that fiscal year because the purchase price allocation had not been completed. As the allocation was completed during the current fiscal year, the consolidated financial statements for the previous fiscal year have been retrospectively restated.」
The purchase price allocation for the acquisition of MC GROUP PTE. LTD. was completed, and the consolidated financial statements for the previous fiscal year were retrospectively restated. - FY2020-Q3RestatedAnnual report
「For the acquisition of MC GROUP PTE. LTD. carried out in the previous third quarter, provisional accounting treatment was applied during the previous third quarter cumulative period because the purchase price allocation had not been completed. As the allocation was completed during the current third quarter, the condensed quarterly consolidated financial statements for the previous third quarter cumulative period and the consolidated financial statements for the previous fiscal year have been retrospectively restated.」
The company continues to disclose the completion of the purchase price allocation for the acquisition of MC GROUP PTE. LTD. and the retrospective restatement of the financial statements for the same period of the previous year and the previous fiscal year. - FY2019-Q3Provisional accounting for the MC acquisition; purchase price allocation completed for the ZUND acquisitionAnnual report
「These amounts are provisional amounts based on information available at this time, as the identifiable assets and assumed liabilities at the business combination date are still being reviewed and the allocation of the purchase price to the acquired assets and assumed liabilities has not been completed.」
Because the purchase price allocation for the acquisition of MC GROUP PTE. LTD. was incomplete, a provisional amount was recorded. For the ZUND acquisition, the purchase price allocation was completed and prior-period financial statements were retrospectively restated. - FY2019-Q2RestatedAnnual report
「For the acquisition of 株式会社アクティブソース carried out in the previous second quarter, provisional accounting treatment was applied during the previous second quarter cumulative period because the purchase price allocation had not been completed. As the allocation was completed by the end of the previous fiscal year, the condensed quarterly consolidated financial statements for the previous second quarter cumulative period and the previous second quarter were retrospectively restated.」
The completion of the purchase price allocation for the acquisition of アクティブソース and the retrospective restatement of the condensed quarterly consolidated financial statements for the same period of the previous year are being reconfirmed. - FY2018Provisional purchase price allocation also for the Hong Kong acquisitionsAnnual report
「These amounts are provisional amounts based on information available at this time, as the identifiable assets and assumed liabilities at the business combination date are still being reviewed and the allocation of the purchase price to the acquired assets and assumed liabilities has not been completed.」
In addition to ZUND, the purchase price allocation for the Hong Kong acquisitions, including JHCHL and BEST NEW MANAGEMENT, has not been completed, and the assets, liabilities and goodwill have been recognized at provisional amounts. - FY2018-Q3Provisional accounting also applied to the ZUND acquisitionAnnual report
「These amounts are provisional amounts based on information available at this time, as the identifiable assets and assumed liabilities at the business combination date are still being reviewed and the allocation of the purchase price to the acquired assets and assumed liabilities has not been completed.」
For the acquisitions of Active Source and ZUND, the allocation of the purchase price to assets and liabilities has not been completed, and the amounts have been recognized on a provisional basis. - FY2018-Q2Provisional purchase price allocation for a new acquisitionAnnual report
「These amounts are provisional amounts based on information available at this time, as the identifiable assets and assumed liabilities at the business combination date are still being reviewed and the allocation of the purchase price to the acquired assets and assumed liabilities has not been completed.」
For the Active Source acquisition, the allocation of the purchase price to assets and liabilities has not been completed, and the acquired assets and liabilities have been recognized at provisional amounts. - FY2017AchievedAnnual report
「The intangible assets were reported at provisional amounts during the third quarter of the current fiscal year because the valuation review had not been completed, but the valuation review was completed during the current fiscal year.」
The valuation review and purchase price allocation for the intangible assets related to the SONOKO acquisition were completed in the annual financial statements, and the amounts were changed from provisional to final. - FY2017-Q3First statedAnnual report
「For the business combination carried out during the nine-month cumulative period of the previous fiscal year, provisional accounting was applied because the purchase price allocation had not been completed during that period. Since the allocation was completed during the fourth quarter of the previous fiscal year, the condensed quarterly consolidated financial statements for the nine-month cumulative period of the previous fiscal year have been retrospectively adjusted. These amounts are provisional amounts based on information available at this time, as the identifiable assets and assumed liabilities at the business combination date are still being reviewed and the allocation of the purchase price to the acquired assets and assumed liabilities has not been completed.」
The comparative information was retrospectively adjusted following completion of the purchase price allocation for the WOK TO WALK acquisition, while provisional amounts were recognized for the SONOKO acquisition because the purchase price allocation had not been completed.