The purchase price allocation for the business combination involving R K Instruments(S) Pte. Ltd. is provisional
First written in FY2019-Q2. 2 of 4 entries say "Cited as achieved", first in FY2020-Q2. Latest entry: FY2020-Q3.
1 other company's latest entry also says "Cited as achieved".
- FY2020-Q3Cited as achievedAnnual report
「Provisional accounting treatment was applied in the previous second quarter of the consolidated fiscal year for the business combination with R K INSTRUMENTS(S) PTE. LTD. completed on 1 July 2018, and was finalized at the end of the previous consolidated fiscal year. Following finalization of the provisional accounting treatment, material revisions to the initial allocation of the purchase price are reflected in the comparative information included in the quarterly consolidated financial statements for the nine months of the current consolidated fiscal year.」
For the business combination involving R K Instruments(S) Pte. Ltd., the provisional accounting treatment was finalized at the end of the previous consolidated fiscal year, and the revised purchase price allocation has been reflected in the comparative information. - FY2020-Q2Cited as achievedAnnual report
「The breakdown of the assets and liabilities at the commencement of consolidation following the acquisition of shares in R K Instruments(S) Pte. Ltd., and the relationship between the acquisition cost of the shares and the net cash paid for the acquisition, are as follows. The amounts reflect the material revisions to the initial allocation of the purchase price following finalization of the provisional accounting treatment for the business combination.」
For the business combination involving R K Instruments(S) Pte. Ltd., the amounts following finalization of the provisional accounting treatment and revision of the purchase price allocation have been restated as reflected in the comparative information for the prior year. - FY2019AchievedAnnual report
「Consideration transferred: fair value of the ordinary shares of R K INSTRUMENTS(S)PTE LTD held immediately before the business combination, ¥907.055 million; cash paid for the acquisition of shares in R K INSTRUMENTS(S)PTE LTD, ¥287.991 million; purchase price, ¥1,195.047 million. Goodwill arising, ¥242.086 million.」
For the business combination involving R K Instruments(S) Pte. Ltd., the annual consolidated financial statements disclosed the purchase price, goodwill of ¥242.086 million, customer-related assets of ¥554.946 million and other amounts. - FY2019-Q2First statedAnnual report
「The above amounts are provisional because the identification and fair value estimation of identifiable assets and liabilities as of the business combination date have not been completed, and the purchase price allocation has not yet been finalized.」
Goodwill of ¥536.708 million arising from the acquisition of R K Instruments(S) Pte. Ltd. was provisionally calculated, and the purchase price allocation remains incomplete. The goodwill is scheduled to be amortized on a straight-line basis over 7 years.