Finalization of Provisional Accounting Treatment for Business Combinations
First written in FY2018-Q3. 2 of 4 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2026-H1.
6 other companies' latest entry also says "Advanced".
- FY2026-H1AdvancedAnnual report
「The allocation of the purchase consideration for the acquired assets and assumed liabilities had not been completed at the end of the current interim consolidated accounting period, and the amounts were therefore provisionally calculated based on the information available at present.」
For Seagrass, acquired on 2 June 2025, the purchase price allocation had not been completed as of the end of the interim period, and assets, liabilities and goodwill were recognized provisionally. - FY2022-Q2AdvancedAnnual report
「The purchase price allocation for OOTOYA Holdings Co.,Ltd., acquired on 15 September 2020, had not been completed in the previous consolidated fiscal year and the amounts were provisional, but was finalized in the current second quarter. Following finalization of the provisional accounting treatment, the condensed quarterly consolidated financial statements for the previous consolidated fiscal year have been retrospectively adjusted. Compared with before the retrospective adjustments, intangible assets increased by ¥5,108 million, deferred tax liabilities by ¥1,562 million, and non-controlling interests by ¥1,987 million, while retained earnings decreased by ¥60 million and goodwill decreased by ¥1,619 million.」
The provisional purchase price allocation relating to the business combination with OOTOYA Holdings Co.,Ltd. was finalized, and the amounts of intangible assets, deferred tax liabilities, non-controlling interests, retained earnings and goodwill were retrospectively adjusted. - FY2018RestatedAnnual report
「The accounting treatment for the business combination with Freshness on 1 December 2016 had been provisional in the previous consolidated fiscal year and was finalized in the current consolidated fiscal year. No adjustment was made to the amount of goodwill.」
The annual disclosure also confirms the finalization of the provisional accounting treatment for the business combinations with Freshness and REINS INTERNATIONAL（USA）. - FY2018-Q3First statedAnnual report
「The accounting treatment for the business combination with Freshness on 1 December 2016 had been provisional in the previous consolidated fiscal year and was finalized in the current third quarter. No adjustment was made to the amount of goodwill. The accounting treatment for the business combination with REINS INTERNATIONAL（USA）CO.，LTD. on 16 December 2016 had also been provisional in the previous consolidated fiscal year and was finalized in the current third quarter. Following finalization of the provisional accounting treatment, the initial allocation of the purchase price was reassessed. Primarily as a result of decreases of ¥1,287 million in property, plant and equipment and ¥542 million in intangible assets, the provisionally calculated goodwill increased by ¥2,011 million upon finalization of the accounting treatment.」
The provisional accounting treatment for the business combinations with Freshness and REINS INTERNATIONAL（USA）was finalized. No adjustment was made to goodwill for Freshness, while goodwill for REINS INTERNATIONAL（USA）increased by ¥2,011 million following the reassessment of the purchase price allocation.