Acquisition of Energetic Technology, Inc. and Conversion into a Consolidated Subsidiary
First written in FY2018-Q2. 4 of 6 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
4 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「Provisional accounting had been applied during the cumulative period through the third quarter of the previous fiscal year for the business combination with エナジティック・テクノロジー・インク on 16 October 2017, but the accounting was finalized at the end of the previous consolidated fiscal year.」
The acquisition of エナジティック・テクノロジー・インク and the finalization of the purchase price allocation have been reconfirmed as comparative information. - FY2019-Q2RestatedAnnual report
「Provisional accounting had been applied during the cumulative period through the second quarter of the previous fiscal year for the business combination with エナジティック・テクノロジー・インク on 16 October 2017, but the accounting was finalized at the end of the previous consolidated fiscal year.」
The finalization of the purchase price allocation for the acquisition of エナジティック・テクノロジー・インク and the revision of goodwill to ¥1,555 million have been reconfirmed as comparative information. - FY2019-Q1Purchase price allocation for the acquisition was finalized, and the goodwill amount was revisedAnnual report
「As ¥2,875 million was allocated mainly to customer-related assets, which are intangible fixed assets, the provisionally calculated goodwill amount decreased from ¥4,461 million by ¥2,905 million to ¥1,555 million.」
For the business combination involving エナジティック・テクノロジー・インク, the previously provisional purchase price allocation was finalized, and the goodwill amount was revised to ¥1,555 million following the allocation to customer-related assets. - FY2018RestatedAnnual report
「By adding the company's laser-excited light sources and extreme-ultraviolet light sources to our own light-source products and expanding the product lineup of our group, we will address demand from the semiconductor inspection equipment market.」
The consolidation of エナジティック・テクノロジー・インク as a subsidiary continued to be reported, and the expansion of the product lineup through the addition of laser-excited and extreme-ultraviolet light sources was identified as an acquisition objective, along with addressing demand from the semiconductor inspection equipment market. - FY2018-Q3RestatedAnnual report
「エナジティック・テクノロジー・インク became a consolidated subsidiary through the acquisition of shares.」
The consolidation of エナジティック・テクノロジー・インク as a subsidiary continued to be reported, with goodwill of ¥3,911 million associated with the acquisition shown as an increase in fixed assets. - FY2018-Q2First statedAnnual report
「Following the acquisition of shares, エナジティック・テクノロジー・インク became a subsidiary during the first-quarter consolidated accounting period, and has been included in the scope of consolidation from that period. Expenditure for the acquisition of shares in the US subsidiary: ¥3,922 million」
エナジティック・テクノロジー・インク in the US became a consolidated subsidiary through the acquisition of shares. Investment expenditure associated with the acquisition was ¥3,922 million, adding an affiliated company to the electronic tube business.