Recognition of goodwill and negative goodwill in connection with the acquisition of a subsidiary
First written in FY2020-Q2. 2 of 8 entries say "Advanced", first in FY2020-Q3. Latest entry: FY2024.
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- FY2024AchievedAnnual report
「Goodwill amortization: ¥17,328 thousand」
As goodwill related to the e-commerce business was amortized, the goodwill balance was zero at the end of the current consolidated fiscal year. - FY2024-Q3Decrease in goodwill balanceAnnual report
「Goodwill 17,328 4,332」
The goodwill balance decreased from ¥17.328 million at the end of the previous consolidated fiscal year to ¥4.332 million. Goodwill amortization for the nine months ended the third quarter was ¥12.996 million. - FY2024-Q2Decrease in goodwill balanceAnnual report
「Goodwill of ¥8 million included in intangible fixed assets ... a factor contributing to the decrease」
The goodwill balance decreased from ¥17,328 thousand at the end of the previous consolidated fiscal year to ¥8,664 thousand. - FY2024-Q1Decrease in goodwill balanceAnnual report
「Goodwill amortization ¥4,332 thousand」
Goodwill amortization for the three months ended the first quarter was disclosed at ¥4.332 million, and the goodwill balance decreased from ¥17.328 million at the end of the previous consolidated fiscal year to ¥12.996 million. - FY2023-Q3Update to goodwill balanceAnnual report
「Goodwill amortization: ¥12,996 thousand」
Goodwill amortization for the nine months ended the third quarter was disclosed at ¥12.996 million. The goodwill balance decreased from ¥34.656 million at the end of the previous fiscal year to ¥21.66 million. - FY2020AdvancedAnnual report
「Upon finalization of the provisional accounting treatment, provisionally calculated goodwill of ¥118,209 thousand decreased by ¥31,569 thousand to ¥86,640 thousand.」
Goodwill related to the succession of the e-commerce business was revised from ¥118 million to ¥86.64 million upon finalization of the accounting treatment. An impairment loss of ¥106,765 thousand was also recognized on the full amount of goodwill in the care services business. - FY2020-Q3AdvancedAnnual report
「Upon finalizing the provisional accounting treatment, intangible assets and deferred tax liabilities as of the acquisition date increased by ¥47,537 thousand and ¥15,967 thousand, respectively. As a result, the provisionally calculated goodwill of ¥118,209 thousand decreased by ¥31,569 thousand to ¥86,640 thousand.」
The provisional accounting treatment for goodwill related to the succession of the e-commerce business was finalized, and goodwill was revised from ¥118 million to ¥86.64 million. In addition, the full amount of goodwill of ¥106 million related to the acquisition of Pamuk and Apple was impaired, and a gain on the recognition of negative goodwill of ¥33.17 million arising from the acquisition of Cyclo Care was also recognized. - FY2020-Q2First statedAnnual report
「In the care services business, goodwill arose in connection with the acquisition of the shares of 有限会社パムック and 株式会社あっぷる, resulting in their becoming consolidated subsidiaries. The increase in goodwill arising from the acquisition of 有限会社パムック was ¥85,323 thousand, while the increase arising from the acquisition of 株式会社あっぷる was ¥40,283 thousand. Goodwill also arose at 株式会社ネクストケア・イノベーション through the succession of the e-commerce business. The increase in goodwill arising from this transaction was ¥118,209 thousand.」
Goodwill was recognized in connection with the acquisition of 3 subsidiaries and the succession of the e-commerce business. A gain on the recognition of negative goodwill of ¥33,179 thousand was also recognized in connection with the acquisition of Cyclo Care.