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Intage Holdings (4326) · FactUpdate to the impact on comparative information from the review of purchase price allocation

Finalization of Purchase Price Allocation for リサーチ・アンド・イノベーション

First written in FY2022. . Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseOtherFY2022 – FY2023-Q32022: 120222023: 22023
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Finalization of Provisional Accounting Treatment for a Business CombinationA theme 159 companies write about · 6 as a headwind · 2 as a tailwind

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  1. FY2023-Q3Update to the impact on comparative information from the review of purchase price allocationAnnual report

    「As a result, in the quarterly consolidated income statement for the previous third-quarter cumulative period, selling, general and administrative expenses increased by ¥22.018 million, while operating income, ordinary income and profit before income taxes decreased by ¥22.018 million each.」

    Following the finalization of the acquisition cost allocation for the business combination with リサーチ・アンド・イノベーション, the impact on comparative information for the cumulative third quarter of the previous year was disclosed as ¥22.018 million.
  2. FY2023-Q2Disclosure of the impact on comparative information from the revised allocation of the acquisition costAnnual report

    「As a result, in the quarterly consolidated income statement for the previous second-quarter cumulative period, selling, general and administrative expenses increased by ¥14.679 million, while operating income, ordinary income and profit before income taxes decreased by ¥14.679 million each.」

    Following the finalization of the acquisition cost allocation for the business combination with リサーチ・アンド・イノベーション, the company specifically disclosed the impact on comparative information for the same period of the previous year.
  3. FY2022First statedAnnual report

    「Following the finalization of the provisional accounting treatment, a significant revision to the initial allocation of the acquisition cost was reflected in the comparative information included in the consolidated financial statements for the current consolidated fiscal year.」

    The provisional accounting treatment for the business combination with リサーチ・アンド・イノベーション carried out on 30 June 2021 was finalized, and the comparative information was revised to reflect the revised allocation of the acquisition cost.
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Finalization of Purchase Price Allocation for リサーチ・アンド・イノベーション | INTAGE HOLDINGS Inc. (4326) | Komori