Finalization of Purchase Price Allocation for a Business Combination
First written in FY2019-Q1. 3 of 4 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2023.
52 other companies' latest entry also says "Achieved".
- FY2023AchievedAnnual report
「Although provisional accounting treatment had been applied during the third quarter of the current consolidated fiscal year, the purchase price allocation was completed by the end of the current consolidated fiscal year.」
For the business combination involving 藤澤不動産株式会社, the purchase price allocation, which was provisional as of FY2023-Q3, was completed by year-end. Goodwill was finalised at ¥117 million. - FY2023-Q3ReframedAnnual report
「At the end of the third quarter of the current consolidated fiscal year, the fair value measurement of identifiable assets as of the business combination date had not been completed and the purchase price allocation was not yet complete. Accordingly, goodwill was provisionally calculated based on the reasonable information available at the end of the third quarter.」
While purchase price allocations had been finalised for past business combinations, the purchase price allocation for the acquisition of 藤澤不動産株式会社, including ¥113 million in goodwill, remained incomplete at the quarter-end and was therefore provisional. - FY2019-Q3AchievedAnnual report
「The provisional accounting treatment for the following business combinations was finalised during the third quarter of the current consolidated fiscal year.」
The provisional purchase price allocations for the business combinations involving 電子プリント工業, 名泗コンサルタント and 塩谷硝子 were finalised during the third quarter. The transactions included cases in which the amounts of acquired assets, liabilities assumed and bargain purchase gains remained unchanged following review. - FY2019-Q1AchievedAnnual report
「For business combinations conducted in the fiscal year ended September 2018, the company had applied provisional accounting treatment in the previous consolidated fiscal year. The purchase price allocation for the following business combinations was finalised during the first quarter of the current consolidated fiscal year.」
The purchase price allocation was finalised for the business combinations involving Reabroad, the franchise contact business and other business combinations. As a result, goodwill decreased by ¥89 million, ¥20 million and ¥79 million, respectively.