Provisional Recognition of Goodwill Relating to the Acquisition of Dynamic Business College
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
52 other companies' latest entry also says "Achieved".
- FY2019AchievedAnnual report
「Goodwill before adjustment: ¥757.431 million Adjustments: Recognition of intangible fixed assets (customer-related assets): △¥68.000 million Recognition of deferred tax liabilities: ¥23.528 million Total adjustment: △¥44.472 million Goodwill after adjustment: ¥712.959 million」
The provisional purchase price allocation for 株式会社ダイナミック・ビジネス・カレッジ was finalized. As a result of recognizing customer-related assets and deferred tax liabilities, goodwill was adjusted from ¥757.431 million to ¥712.959 million. - FY2019-Q3First statedAnnual report
「(1) Amount of goodwill recognized ¥757.431 million The amount of goodwill was calculated provisionally because the purchase price allocation had not been completed as of the end of the third quarter of the current consolidated accounting period. (2) Cause of recognition The goodwill arose from the expected future excess earning power generated by the future development of the business. (3) Amortization method and period Straight-line amortization over 9 years」
The company recognized ¥757.431 million in goodwill on the acquisition of 株式会社ダイナミック・ビジネス・カレッジ and treated the amount as provisional because the purchase price allocation had not been completed. The amortization period is 9 years.