Recognition of goodwill in connection with the acquisition of Virtual Calibre
First written in FY2019-Q3. 2 of 7 entries say "Restated". Latest entry: FY2026.
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- FY2026Additional impairment loss recognized on acquisition-related assetsAnnual report
「The total reduction of ¥296.841 million has been recognized as an impairment loss. This comprises goodwill of ¥22.723 million, customer-related assets of ¥18.374 million, buildings and structures of ¥211.161 million, other tangible fixed assets of ¥39.107 million, and software of ¥5.474 million.」
An impairment loss totaling ¥296.841 million, including ¥22.723 million in goodwill, was recognized for acquisition-related assets associated with Virtual Calibre and other businesses. - FY2020Annual finalization of the impairment loss amountAnnual report
「At the consolidated subsidiaries Virtual Calibre SDN. BHD., Virtual Calibre MSC SDN. BHD. and Virtual Calibre Consulting SDN. BHD., expected earnings at the time of the share acquisition could no longer be anticipated. Accordingly, the carrying amounts of goodwill and customer-related assets were reduced to their recoverable amounts, and the total reduction of ¥738.103 million was recognized as an impairment loss. This comprised ¥408.103 million in goodwill and ¥329.999 million in customer-related assets.」
For the Virtual Calibre companies, the Company recognized a full-year impairment loss totaling ¥738.103 million, comprising ¥408.103 million in goodwill and ¥329.999 million in customer-related assets. - FY2020-Q3Decrease in goodwill due to recognition of an impairment lossAnnual report
「At the consolidated subsidiaries Virtual Calibre SDN. BHD., Virtual Calibre MSC SDN. BHD. and Virtual Calibre Consulting SDN. BHD., expected earnings at the time of the share acquisition could no longer be anticipated. Accordingly, the carrying amounts of goodwill and customer-related assets were reduced to their recoverable amounts, and the total reduction of ¥715.904 million was recognized as an impairment loss. This comprised ¥395.830 million in goodwill and ¥320.074 million in customer-related assets.」
For the Virtual Calibre companies, the Company recognized an impairment loss totaling ¥715.904 million, comprising ¥395.830 million in goodwill and ¥320.074 million in customer-related assets. - FY2020-Q2RestatedAnnual report
「Finalization of provisional accounting treatment for the business combination」
The provisional accounting treatment for the business combination involving the Virtual Calibre group was finalized in the first quarter of the consolidated fiscal period, and the decrease in goodwill from ¥999.538 million to ¥608.675 million was reconfirmed together with comparative information. - FY2020-Q1AchievedAnnual report
「Finalization of provisional accounting treatment for the business combination」
The provisional accounting treatment for the business combination involving the Virtual Calibre group was finalized. The provisionally recognized goodwill of ¥999.538 million decreased by ¥390.863 million to ¥608.675 million. The purchase price allocation to customer-related assets and deferred tax liabilities was also finalized. - FY2019RestatedAnnual report
「The goodwill arising was ¥999.538 million. As the purchase price allocation had not been completed at the end of the current consolidated fiscal year, the goodwill amount was provisionally calculated.」
The provisional recognition of ¥999.538 million in goodwill arising from the acquisition of the Virtual Calibre group continued to be disclosed in the annual results. - FY2019-Q3First statedAnnual report
「The goodwill arising from this transaction was ¥999.538 million. As the purchase price allocation had not been completed at the end of the third quarter of the current consolidated fiscal period, the goodwill amount was provisionally calculated.」
In connection with the acquisition of the Virtual Calibre group, the Company provisionally recognized goodwill of ¥999.538 million. The goodwill is primarily attributable to future excess earnings capacity and is scheduled to be amortized on a straight-line basis over 8 years.