Review of Goodwill and Customer-Related Assets Following Finalization of Purchase Price Allocation for the UUUM Business Combination
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024.
34 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「As a result, the provisionally calculated goodwill of ¥5,862.588 million decreased by ¥1,079.306 million due to the increase in customer-related assets and other factors resulting from the finalization of the accounting treatment.」
The revisions to the comparative information resulting from the decrease in goodwill and increase in customer-related assets and other items following the finalization of purchase price allocation for the UUUM business combination continue to be disclosed on a full-year basis. - FY2024-Q2RestatedAnnual report
「Following the finalization of the provisional accounting treatment, significant revisions to the initial allocation of the purchase price have been reflected in the comparative information included in the quarterly consolidated financial statements for the cumulative second quarter. As a result, the provisionally calculated goodwill of ¥5,862.588 million decreased by ¥1,079.306 million due to the increase in customer-related assets and other factors resulting from the finalization of the accounting treatment.」
The finalization of purchase price allocation for the UUUM business combination, together with the ¥1,079.306 million decrease in goodwill and the increase in customer-related assets and other items, continues to be disclosed through revisions to the comparative information. - FY2024-Q1First statedAnnual report
「Following the finalization of the provisional accounting treatment, significant revisions to the initial allocation of the purchase price have been reflected in the comparative information included in the quarterly consolidated financial statements for the cumulative first quarter. As a result, the provisionally calculated goodwill of ¥5,862.588 million decreased by ¥1,079.306 million due to the increase in customer-related assets and other factors resulting from the finalization of the accounting treatment. Accordingly, total assets, total liabilities and total net assets at the end of the previous consolidated fiscal year increased by ¥1,524.292 million, ¥543.460 million and ¥980.832 million, respectively.」
The provisional accounting treatment for the UUUM business combination on 15 September 2023 was finalized. Goodwill decreased by ¥1,079.306 million, while assets, liabilities and net assets at the end of the previous fiscal year were revised following the recognition of customer-related assets and other items.