Revision of the provisional assessment of purchase price allocation for a business combination
First written in FY2020-Q3. 1 of 3 entries say "Restated". Latest entry: FY2024-Q3.
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- FY2024-Q3AchievedAnnual report
「For the business combination involving u&u GWS Pty Ltd by the Company's group during the first nine months of the previous fiscal year, the purchase price allocation was finalized during the first nine months of the current fiscal year, and the amounts of acquired assets and assumed liabilities were revised retrospectively as of the acquisition date.」
The purchase price allocation for the business combination involving u&u GWS Pty Ltd was finalized, and provisional goodwill of ¥1,178 million was revised to ¥1,500 million. - FY2023-Q3RestatedAnnual report
「The acquired assets and assumed liabilities have been provisionally measured based on information currently available because the purchase price allocation had not been completed as of the end of the third quarter of the consolidated fiscal year.」
For the business combination involving u&u GWS Pty Ltd, the purchase price allocation remained incomplete as of the quarter-end, and accounting treatment based on a provisional assessment continued. - FY2020-Q3First statedAnnual report
「For the business combination involving u&u Holdings Pty Ltd and its two subsidiaries by the Company's group in April 2019, accounting treatment based on a provisional assessment had been applied during the first quarter of the consolidated fiscal year. During the third quarter, the fair value of the consideration paid as of the acquisition date and the amounts of acquired assets and assumed liabilities were revised.」
The purchase price allocation for the business combination involving u&u Holdings and other entities was revised, reducing goodwill from ¥1,490 million by ¥725 million to ¥765 million. The amounts of acquired assets, liabilities and goodwill for The Chapman Consulting Group and other entities were also revised.