Rohto Pharmaceutical (4527) · FactRestated
Finalisation of purchase price allocation for the Interstem business combination
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
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Finalisation of Provisional Accounting Treatment for a Business CombinationA theme 181 companies write about · 9 as a headwind · 3 as a tailwind
33 other companies' latest entry also says "Restated".
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Showing 14 of the 157 companies compared. The sentences above are computed from all 157.Comparing 200 of the theme's 229 threads.Full recordFilings, disclosures and news, newest first
- FY2023-Q2RestatedAnnual report
「The business combination resulting from the acquisition of shares in Interstem Co., Ltd. on 23 March 2021 was accounted for provisionally during the second quarter of the previous consolidated fiscal year, but the accounting treatment was finalised at the end of the previous consolidated fiscal year.」
The company has reconfirmed that the provisional accounting treatment for the Interstem business combination was finalised at the end of the previous consolidated fiscal year and that the revision was reflected in the comparative information. - FY2023-Q1First statedAnnual report
「As a result of finalising this provisional accounting treatment, a significant revision to the initial allocation of the acquisition cost has been reflected in the comparative information included in the quarterly consolidated financial statements for the six-month period ended 30 September.」
For the acquisition of Interstem shares in March 2021, the revision of the initially allocated purchase price was reflected in the comparative information, increasing operating profit and other items by ¥17 million each.