Finalization of Purchase Price Allocation for the Imari Green Power Business Combination
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
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- FY2023-Q3RestatedAnnual report
「Upon finalization of this provisional accounting treatment, the comparative information included in the consolidated quarterly financial statements for the nine-month period ended 31 December reflected significant revisions to the initial purchase price allocation. Contract-related intangible assets increased by ¥2,647 million, deferred tax liabilities increased by ¥739 million, and goodwill decreased by ¥1,859 million.」
The disclosure continues to report revisions to the comparative information resulting from finalization of the purchase price allocation for the business combination with Imari Green Power. - FY2023-Q2First statedAnnual report
「Upon finalization of this provisional accounting treatment, the comparative information included in the consolidated quarterly financial statements for the six-month period ended 30 September reflected significant revisions to the initial purchase price allocation. Contract-related intangible assets increased by ¥2,647 million, deferred tax liabilities increased by ¥739 million, and goodwill decreased by ¥1,883 million.」
The provisional accounting treatment for the business combination with Imari Green Power on 14 September 2021 was finalized, and the purchase price allocation in the comparative information was revised.