Revision of Purchase Price Allocation Following Finalization of Business Combination Accounting
First written in FY2023-Q3. 1 of 3 entries say "Achieved", first in FY2023. Latest entry: FY2024-Q1.
34 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「Following the finalization of the provisional accounting treatment, a material revision to the initial purchase price allocation has been reflected. The provisionally calculated goodwill of ¥1,477.679 million decreased by ¥663.911 million upon finalization of the accounting treatment, to ¥813.768 million.」
The finalization of the provisional accounting treatment for the business combination involving MSDホールディングス and the revisions to goodwill, intangible assets and deferred tax liabilities have also been reconfirmed in the comparative information. - FY2023AchievedAnnual report
「The business combination with 株式会社MSDホールディングス on 15 July 2021 was accounted for provisionally in the previous consolidated fiscal year, but the accounting treatment was finalized in the current consolidated fiscal year. Accordingly, the provisionally calculated goodwill of ¥1,477.679 million decreased by ¥663.911 million upon finalization of the accounting treatment, to ¥813.768 million.」
The provisional accounting treatment for the business combination involving MSDホールディングス has been finalized, and the purchase price allocation for goodwill, intangible assets and deferred tax liabilities has been revised. - FY2023-Q3First statedAnnual report
「As a result, the provisionally calculated goodwill of ¥1,477.679 million decreased by ¥663.911 million upon finalization of the accounting treatment, to ¥813.768 million. Intangible assets at the end of the previous consolidated fiscal year increased by ¥931.000 million, while deferred tax liabilities increased by ¥322.032 million.」
The provisional accounting treatment for the business combination involving MSDホールディングス has been finalized, and the purchase price allocation for goodwill, intangible assets and deferred tax liabilities has been revised. A material revision to the initial purchase price allocation for 5518 Studios has also been reflected in the comparative information.