Finalization of the Provisional Accounting Treatment Related to the Acquisition of 3 Oculus Companies
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in 2026-05-13. Latest entry: 2026-05-13.
52 other companies' latest entry also says "Achieved".
- 2026-05-13AchievedRevision of earnings forecasts
「当連結会計年度において、企業結合に係る暫定的な会計処理の確定を行っており、前連結会計年度との比較・分析にあたっては暫定的な会計処理の確定による見直し後の金額を用いております。」
企業結合に係る暫定的な会計処理の確定を行い、前年度比較にも確定後の数値を反映している。 - FY2026-H1First statedAnnual report
「The business combination with Oculus Visioncare (S) Pte. Ltd., Oculus (M) Sdn. Bhd. and PT Oculus Indonesia conducted on 30 September 2024 was accounted for provisionally in the previous consolidated fiscal year, but was finalized during the current interim consolidated accounting period. As a result of finalizing the provisional accounting, the comparative information included in the interim consolidated financial statements for the current interim consolidated accounting period reflects significant revisions to the initial allocation of the acquisition cost. Accordingly, the provisionally calculated goodwill of ¥2,151 million decreased by ¥1,211 million to ¥940 million upon finalization of the accounting treatment.」
For the 3 Southeast Asian companies acquired on 30 September 2024, the provisional purchase price allocation was finalized. Goodwill decreased from ¥2,151 million by ¥1,211 million to ¥940 million, and the recognized amounts of merchandise and finished goods, other intangible assets and deferred tax liabilities were also revised.