Finalization of Provisional Accounting Treatment for the Accordia Golf Business Combination
First written in FY2026-H1. 1 of 3 entries say "Restated". Latest entry: FY2026.
52 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「この暫定的な会計処理の確定に伴い、当連結会計年度の連結財務諸表に含まれる比較情報において取得原価の当初配分額に重要な見直しが反映されており、企業結合日における識別可能な資産及び負債の特定並びに時価の算定が完了したため、のれんとして計上していた金額の一部を組み替えております。」
アコーディア・ゴルフ企業結合の暫定的な取得原価配分を確定し、のれん260,222百万円を140,996百万円へ組み替えた。 - 2026-05-28RestatedGeneral Meetings of Shareholders
「As a result, goodwill provisionally calculated at ¥260,222 million decreased by ¥119,225 million to ¥140,996 million upon finalisation of the accounting treatment.」
Reconfirmed the finalisation of the provisional accounting treatment for the Accordia Golf business combination and the resulting reduction in goodwill. - FY2026-H1First statedAnnual report
「Following the finalization of this provisional accounting treatment, the comparative information included in the interim consolidated financial statements for the six months ended the current interim period reflects a material revision to the initial allocation of the acquisition cost. As the identification of identifiable assets and liabilities and the fair value measurement at the business combination date have been completed, part of the amount previously recorded as goodwill has been reclassified.」
The provisional purchase price allocation for the business combination with PJC Investments Co., Ltd. on 31 January 2025 was finalized. Goodwill decreased from ¥260,222 million by ¥119,225 million to ¥140,996 million.