Review of purchase price allocation for Nihon Kenshi
First written in FY2017-Q3. 1 of 3 entries say "Achieved", first in FY2018-Q2. Latest entry: FY2018-Q3.
33 other companies' latest entry also says "Restated".
- FY2018-Q3RestatedAnnual report
「Provisional accounting treatment had been applied since the second quarter of the previous consolidated fiscal year to the business combination with Nihon Kenshi Co., Ltd. carried out on 1 July 2016, but the treatment was finalized at the end of the previous consolidated fiscal year.」
The provisional purchase price allocation relating to the acquisition of Nihon Kenshi was finalized at the end of the previous consolidated fiscal year, and the details of the review and the goodwill adjustment were reflected in the comparative information. - FY2018-Q2AchievedAnnual report
「Provisional accounting treatment had been applied since the second quarter of the previous consolidated fiscal year to the business combination with Nihon Kenshi Co., Ltd. carried out on 1 July 2016, but the treatment was finalized at the end of the previous consolidated fiscal year.」
The provisional purchase price allocation relating to the acquisition of Nihon Kenshi was finalized, and goodwill changed from ¥429.213 million before the adjustment to ¥264.477 million after the adjustment. - FY2017-Q3First statedAnnual report
「Although provisional accounting treatment continues to be applied in the consolidated accounting period under review, the purchase price allocation was reviewed based on the latest reasonably available information, resulting in the following adjustment to goodwill.」
The purchase price allocation for Nihon Kenshi Co., Ltd. was reviewed, and goodwill was changed from ¥429.213 million before the adjustment to ¥281.610 million after the adjustment.