Finalization of the purchase price allocation for the Randwick acquisition
First written in FY2021-Q2. 1 of 2 entries say "Restated". Latest entry: FY2021-Q3.
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- FY2021-Q3RestatedAnnual report
「With the finalization of this provisional accounting treatment, significant revisions to the initial purchase price allocation have been reflected in the comparative information included in the quarterly consolidated financial statements for the six months ended 30 September. As a result of allocating ¥631 million mainly to customer-related assets, which are intangible assets, the provisionally calculated amount of goodwill decreased by ¥419 million from ¥980 million to ¥561 million.」
The company continued to disclose the finalization of the purchase price allocation for the business combination with Landwick, the recognition of ¥631 million in customer-related assets, and the revision of goodwill to ¥561 million. - FY2021-Q2First statedAnnual report
「With the finalization of this provisional accounting treatment, significant revisions to the initial purchase price allocation have been reflected in the comparative information included in the quarterly consolidated financial statements for the six months ended 30 September. As a result of allocating ¥631 million mainly to customer-related assets, which are intangible assets, the provisionally calculated amount of goodwill decreased by ¥419 million from ¥980 million to ¥561 million.」
The provisional purchase price allocation for the business combination with Landwick dated 1 July 2019 was finalized. Customer-related assets of ¥631 million were recognized, and goodwill was revised from ¥980 million to ¥561 million. The revision was also reflected in selling, general and administrative expenses, operating income and other items in the comparative information.