Recognition and three-year amortization of goodwill arising from the acquisition of 日本ピーシーエス
First written in FY2022-Q1. 1 of 4 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2024-Q3.
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- FY2024-Q3RestatedAnnual report
「Goodwill amortisation expense 32,360」
Amortization of goodwill related to the acquisition of the subsidiary amounted to ¥32.36 million for the cumulative third quarter, but this disclosure indicates no material change in the amortization period or amount. - FY2022AchievedAnnual report
「Provisional accounting treatment was applied during the first-quarter consolidated accounting period, but the purchase price allocation was completed during the second-quarter consolidated accounting period, finalizing the amount of goodwill.」
The provisional purchase price allocation for the acquisition of 日本ピーシーエス was completed, and the accounting treatment was finalized with goodwill of ¥64.002 million amortized on a straight-line basis over 3 years. - FY2022-Q2AdvancedAnnual report
「Upon finalizing the provisional accounting treatment, ¥12.961 million was allocated to asset retirement obligations. As a result, the amount of goodwill increased by ¥12.961 million from the provisionally calculated amount of ¥51.041 million to ¥64.002 million. The goodwill is amortized over 3 years.」
The provisional accounting treatment for the business combination resulting from the acquisition of 日本ピーシーエス was finalized, and goodwill was revised from ¥51.041 million to ¥64.002 million. The amortization period is 3 years. - FY2022-Q1First statedAnnual report
「① Amount of goodwill recognized ¥51.041 million ③ Amortization method and period Straight-line amortization over 3 years」
Goodwill of ¥51.041 million was recognized in connection with the acquisition of 日本ピーシーエス as a subsidiary and recorded as a provisional amount because the purchase price allocation had not been completed. The goodwill is being amortized on a straight-line basis over 3 years.