Finalization of Purchase Price Allocation for the DL Holdings Business Combination
First written in FY2023-Q2. 1 of 3 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
52 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「During the current interim consolidated accounting period, the company finalized the provisional accounting treatment for the business combinations. The figures for the interim consolidated accounting period and fiscal year ended October 2024 reflect the finalized provisional accounting treatment.」
The purchase price allocation was finalized for the business combinations involving Core Asset Management, Housmart and RW OpCo, among others, and the finalized revisions were reflected in the comparative figures. - FY2024-Q2Provisional disclosure of the purchase price allocation for a new business combinationAnnual report
「The amounts of the acquired assets and assumed liabilities were provisionally calculated based on information available at this time because the purchase price allocation had not been completed as of the end of the second quarter of the current consolidated accounting period.」
For the business combinations involving Core Asset Management, Housmart and RW OpCo, the purchase price allocation had not been completed, and the acquired assets, liabilities and goodwill were disclosed on a provisional basis. - FY2023-Q2First statedAnnual report
「During the second quarter of the current consolidated accounting period, the company revised the provisional amounts. This revision resulted in a material reassessment of the initial allocation of the purchase price. Other assets increased by ¥150 million and other liabilities increased by ¥30 million, primarily resulting in a ¥120 million decrease in goodwill.」
For the business combination involving DL Holdings and Dear Life on 1 May 2022, the company revised the provisional purchase price allocation and reduced goodwill by ¥120 million through adjustments to other assets and liabilities.