Recognition of goodwill in connection with the acquisition of MAGES.
First written in FY2020-Q3. 1 of 6 entries say "Restated". Latest entry: FY2025.
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- FY2025MaterialisedAnnual report
「With respect to 株式会社MAGES., 株式会社リアルスタイル, and 株式会社Brilliantcrypto, after taking into account their future revenue outlook and the recoverability of the investments, we reduced the carrying amounts of the assets to their recoverable amounts and recognized impairment losses.」
The Company recognized impairment losses again this fiscal year for MAGES., RealStyle and Brilliantcrypto. - FY2024WorsenedAnnual report
「With respect to 株式会社MAGES., 株式会社リアルスタイル, and 株式会社Brilliantcrypto, after taking into account their future revenue outlook and the recoverability of the investments, we reduced the carrying amounts of the assets to their recoverable amounts and recognized impairment losses.」
In addition to MAGES., the Company recognized impairment losses on RealStyle and Brilliantcrypto. For MAGES., buildings and structures, tools, furniture and fixtures, software, investments and other assets, and other assets were subject to impairment. - FY2021Additional MAGES.-related impairmentAnnual report
「The Company recognized an impairment loss on MAGES. during the current consolidated fiscal year.」
The Company recorded a total impairment loss of ¥291 million on buildings and structures, tools, furniture and fixtures, construction in progress, software and other assets related to MAGES. during the current fiscal year. - FY2021-Q3RestatedAnnual report
「The provisionally calculated goodwill of ¥1,007 million decreased by ¥405 million to ¥601 million upon finalization of the accounting treatment.」
The comparative information reiterates that the provisionally recognized ¥1,007 million of goodwill arising from the acquisition of MAGES. amounted to ¥601 million after the purchase price allocation was finalized. - FY2020Impairment recognized after goodwill finalizedAnnual report
「Goodwill: ¥601 million Intangible fixed assets: ¥585 million The amount of goodwill had been provisionally recorded because the purchase price allocation had not been completed as of the end of the third quarter of the current consolidated accounting period, but was finalized by the end of the current consolidated fiscal year.」
The provisionally recognized ¥1,007 million of goodwill arising from the acquisition of MAGES. was reduced to ¥601 million upon finalization of the purchase price allocation. Intangible fixed assets of ¥585 million were also recognized, followed by impairment losses of ¥541 million on goodwill and ¥274 million on intangible fixed assets. - FY2020-Q3First statedAnnual report
「(1) Amount of goodwill recognized ¥1,007 million The amount of goodwill was provisionally calculated because the purchase price allocation had not been completed. (2) Cause of recognition Primarily the excess earning power expected from IP and other assets held by the company. (3) Amortization method and period Straight-line amortization over 5 years」
The Company provisionally recognized ¥1,007 million of goodwill arising from excess earning power attributable to IP and other assets held by MAGES. and will amortize it on a straight-line basis over 5 years.