Goodwill Recoverability and Impairment Related to the Acquisition of ホロン
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020-Q1.
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- FY2020-Q1RestatedAnnual report
「In the measurement and weighing equipment business, the company additionally acquired shares of 株式会社ホロン, previously an equity-method affiliate, and included it in the scope of consolidation as a consolidated subsidiary, using 30 June 2018 as the deemed acquisition date. The increase in goodwill resulting from making the company a consolidated subsidiary was ¥844 million for the first quarter cumulative period. After carefully examining the recoverability of goodwill based on the future business plans and other factors of 株式会社ホロン, the company reduced the goodwill to its recoverable amount, recognised an impairment loss of ¥461 million, and reported a goodwill balance of ¥383 million.」
The filing continues to disclose, as comparative information, the recognition of a ¥461 million impairment loss on the ¥844 million of goodwill associated with making Holon a subsidiary and the post-impairment balance of ¥383 million. No new impairment loss was recognised during the quarter. - FY2019RestatedAnnual report
「After carefully examining the recoverability of goodwill based on the future business plans and other factors of 株式会社ホロン, the company reduced the goodwill to its recoverable amount and recognised an impairment loss of ¥461 million.」
The full-year disclosure continues to state that a ¥461 million impairment loss was recognised on the goodwill associated with making Holon a subsidiary and that the goodwill was reduced to its recoverable amount. - FY2019-Q3RestatedAnnual report
「After carefully examining the recoverability of goodwill based on the future business plans and other factors of 株式会社ホロン, the company reduced the goodwill to its recoverable amount and recognised an impairment loss of ¥461 million.」
The filing continues to disclose the recognition of a ¥461 million impairment loss on the ¥844 million of goodwill associated with making Holon a subsidiary. - FY2019-Q2RestatedAnnual report
「After carefully examining the recoverability of goodwill based on the future business plans and other factors of 株式会社ホロン, the company reduced the goodwill to its recoverable amount, recognised an impairment loss of ¥461 million, and reported a goodwill balance of ¥383 million.」
The filing continues to disclose the ¥461 million impairment loss resulting from reducing Holon's ¥844 million of goodwill to its recoverable amount, and the post-impairment balance of ¥383 million. - FY2019-Q1First statedAnnual report
「After carefully examining the recoverability of goodwill based on the future business plans and other factors of 株式会社ホロン, the company reduced the goodwill to its recoverable amount, recognised an impairment loss of ¥461 million, and reported a goodwill balance of ¥383 million.」
The recoverability of the ¥844 million of goodwill recognised in connection with the acquisition of Holon as a subsidiary was examined, and an impairment loss of ¥461 million was recognised.