Finalization of the Provisional Accounting Treatment for the Acquisition of the Sampolonia Business
First written in FY2024-Q2. 1 of 2 entries say "Restated". Latest entry: FY2024-Q3.
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- FY2024-Q3RestatedAnnual report
「The acquisition from 株式会社日立ソリューションズ・クリエイト on 1 October 2022 had been accounted for provisionally in the previous consolidated fiscal year, but the accounting treatment was finalized during the second quarter of the current consolidated fiscal year.」
It was reconfirmed as background information for the current quarter that the provisional accounting treatment for the acquisition of the Sampolonia business was finalized during the second quarter of the current consolidated fiscal year. - FY2024-Q2First statedAnnual report
「Following the finalization of the provisional accounting treatment, significant revisions to the initial allocation of the acquisition cost were reflected in the comparative information included in the quarterly consolidated financial statements for the cumulative second quarter. ¥242.980 million was allocated to software and ¥17.450 million to deferred tax assets, reducing the provisionally calculated goodwill by ¥7.436 million from ¥40.435 million to ¥32.999 million. Retained earnings at the end of the previous consolidated fiscal year increased by ¥15.816 million.」
The provisional purchase price allocation for the Sampolonia business acquired on 1 October 2022 was finalized. ¥242.980 million was allocated to software and ¥17.450 million to deferred tax assets, and goodwill was revised from ¥40.435 million to ¥32.999 million.