Recognition of goodwill in connection with the acquisition of Phabrix and straight-line amortization over 7 years
First written in FY2020-Q3. . Latest entry: FY2025-H1.
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- FY2025-H1Update to interim goodwill amortizationAnnual report
「Goodwill amortization 22,339 －」
Goodwill amortization of ¥22.339 million recognized in the same period of the previous year fell to zero in the interim consolidated accounting period. This reflects the elimination of the goodwill balance through impairment in the previous fiscal year. - FY2024-Q3Third-quarter update to goodwill amortization and impairmentAnnual report
「Depreciation and amortization Goodwill amortization ¥79.942 million 67,432 ¥28.957 million 23,083」
Goodwill amortization for the nine months ended the third quarter was ¥23.083 million. An impairment loss including ¥19.309 million of goodwill was also recognized. - FY2024-Q2Update to goodwill additions and impairment from contingent considerationAnnual report
「Payment of contingent consideration related to the acquired company's results for the fiscal year ending December 2022 was finalized, increasing provisional goodwill by ¥43.836 million.」
Payment of contingent consideration related to the acquisition of Phabrix was finalized, increasing provisional goodwill by ¥43.836 million. An impairment loss of ¥19.309 million on goodwill was also recognized during the quarter, leaving no unamortized balance. - FY2024-Q1Update to first-quarter goodwill amortizationAnnual report
「Goodwill amortization 14,289 －」
Goodwill amortization for the three months ended the first quarter was disclosed as zero, updated from ¥14.289 million in the first quarter of the previous fiscal year. - FY2023Goodwill balance eliminated through full impairmentAnnual report
「Goodwill 252,778 －」Goodwill impairment loss － 230,938」
Goodwill related to the acquisition of Phabrix declined from ¥252.778 million at the end of the previous fiscal year to zero at the end of the fiscal year, and an impairment loss of ¥230.938 million was recognized. Provisional goodwill also increased by ¥53.236 million due to contingent consideration, but no unamortized balance remained. - FY2023-Q3Update to goodwill additions and amortization from contingent considerationAnnual report
「In the acquisition of Phabrix Limited on 31 July 2019, the company agreed to make additional contingent consideration payments based on the level of performance achieved over a specified future period. During the third quarter of the fiscal year, payment of contingent consideration related to the acquired company's results for the fiscal year ending December 2021 was finalized, increasing provisional goodwill by ¥53.808 million.」
Payment of contingent consideration related to the acquisition of Phabrix was finalized, increasing provisional goodwill by ¥53.808 million. At the end of the third quarter, the goodwill balance was ¥249.706 million and cumulative amortization was ¥67.432 million. - FY2023-Q2Update to second-quarter goodwill balance and amortizationAnnual report
「Goodwill 252,778 240,391」
Goodwill related to the acquisition of Phabrix was ¥240.391 million at the end of the second quarter, down from ¥252.778 million at the end of the previous fiscal year. Goodwill amortization for the six months ended the second quarter was ¥29.435 million. - FY2023-Q1Update to first-quarter goodwill balance and amortizationAnnual report
「Depreciation and amortization ¥46.935 million ¥44.389 million Goodwill amortization 13,520 14,289」
Goodwill related to the acquisition of Phabrix was ¥247.688 million at the end of the first quarter, down from ¥252.778 million at the end of the previous fiscal year, and amortization for the three months ended the first quarter was ¥14.289 million. - FY2022Update on goodwill balance and amortizationAnnual report
「Goodwill 277,343 252,778」Goodwill amortization 55,151」
Goodwill related to the acquisition of Phabrix was ¥252.778 million, down from ¥277.343 million at the end of the previous fiscal year, and amortization for the fiscal year was ¥55.151 million. - FY2022-Q3Update to third-quarter goodwill balance and amortizationAnnual report
「Goodwill 277,343 258,306 Depreciation and amortization Goodwill amortization ¥62.068 million 35,167 ¥72.995 million 40,082」
Goodwill related to the acquisition of Phabrix was ¥258.306 million, down from ¥277.343 million at the end of the previous fiscal year, and goodwill amortization for the nine months ended the third quarter was ¥40.082 million. - FY2022-Q2Update to second-quarter goodwill balance and amortizationAnnual report
「Goodwill 277,343 276,597 Goodwill amortization － 27,206」
Goodwill related to the acquisition of Phabrix was ¥276.597 million, down from ¥277.343 million at the end of the previous fiscal year, and goodwill amortization for the six months ended the second quarter was ¥27.206 million. - FY2022-Q1Update to first-quarter goodwill balance and amortizationAnnual report
「Goodwill 277,343 288,438 Goodwill amortization － 13,520」
Goodwill related to the acquisition of Phabrix was ¥288.438 million at the end of the first quarter, up from ¥277.343 million at the end of the previous fiscal year, and amortization for the three months ended the first quarter was ¥13.520 million. - FY2021Update on goodwill balance and amortizationAnnual report
「Goodwill amortization 49,673」
Goodwill related to the acquisition of Phabrix was ¥277.343 million at the end of the fiscal year, and amortization for the fiscal year was ¥49.673 million. - FY2021-Q3Update to third-quarter goodwill balance and amortizationAnnual report
「Goodwill 335,576 282,031 Depreciation and amortization Goodwill amortization ¥63.753 million 7,259 ¥62.068 million 35,167」
Goodwill related to the acquisition of Phabrix was ¥282.031 million, down from ¥335.576 million at the end of the previous fiscal year, and goodwill amortization for the nine months ended the third quarter was ¥35.167 million. - FY2021-Q2Update to second-quarter goodwill balance and amortizationAnnual report
「Goodwill 335,576 286,381 Goodwill amortization － 21,914」
Goodwill related to the acquisition of Phabrix was ¥286.381 million, down from ¥335.576 million at the end of the previous fiscal year, and goodwill amortization of ¥21.914 million was disclosed for the six months ended the second quarter. - FY2021-Q1Quarterly update to goodwill amortization and balanceAnnual report
「Goodwill 335,576 299,973 Goodwill amortization － 10,337」
Goodwill related to the acquisition of Phabrix was ¥299.973 million, down from ¥335.576 million at the end of the previous fiscal year, and goodwill amortization of ¥10.337 million was disclosed for the first quarter. - FY2020Goodwill amount updatedAnnual report
「Amount of goodwill recognized ¥356.815 million Straight-line amortization over 7 years」
Goodwill related to the acquisition of Phabrix was disclosed at ¥356.815 million, revised from the provisional amount reported at the quarterly reporting date, and straight-line amortization over 7 years was confirmed. - FY2020-Q3First statedAnnual report
「Amount of goodwill recognized ¥304.895 million The amount above was calculated on a provisional basis. Straight-line amortization over 7 years」
The acquisition of Phabrix Limited resulted in goodwill of ¥304.895 million, and the disclosed accounting treatment was to amortize the provisional amount on a straight-line basis over 7 years.