Finalization of provisional purchase price allocation for the business combination with 株式会社立花ＡＤＭ
First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023.
33 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「For the business combination with 株式会社立花ＡＤＭ conducted on 17 February 2022, provisional accounting treatment had been applied in the previous consolidated fiscal year and was finalized during the current consolidated fiscal year. As a result of finalizing the provisional accounting treatment, significant revisions to the initial allocation of the acquisition cost are reflected in the comparative information included in the consolidated financial statements for the current consolidated fiscal year.」
The provisional accounting treatment for the business combination with 立花ADM has been finalized, and the revised amounts are used in the comparative information. - FY2023-Q3RestatedAnnual report
「For the business combination with 株式会社立花ＡＤＭ conducted on 17 February 2022, provisional accounting treatment had been applied in the previous consolidated fiscal year but was finalized during the first-quarter consolidated accounting period. Accordingly, amounts reflecting the revisions arising from finalization of the provisional accounting treatment are used when comparing and analyzing results against the previous consolidated fiscal year.」
The provisional accounting treatment for the business combination with 株式会社立花ＡＤＭ has been finalized, and the revised amounts are also used for the third-quarter comparison and analysis. - FY2023-Q2Details of the revisions to the purchase price allocation for the business combinationAnnual report
「As a result, buildings and structures, net, increased by ¥256 million, land increased by ¥84 million, customer-related assets increased by ¥1,530 million, and deferred tax liabilities increased by ¥647 million at the end of the previous consolidated fiscal year, while goodwill decreased by ¥1,223 million.」
Following the finalization of the provisional accounting treatment for the business combination with 株式会社立花ＡＤＭ, the revisions to the initial purchase price allocation were specified by asset and liability item. - FY2023-Q1First statedAnnual report
「For the business combination with 株式会社立花ＡＤＭ conducted on 17 February 2022, provisional accounting treatment had been applied in the previous consolidated fiscal year and was finalized during the first-quarter consolidated accounting period. As a result of finalizing the provisional accounting treatment, significant revisions to the initial allocation of the acquisition cost are reflected in the comparative information included in the quarterly consolidated financial statements for the first-quarter cumulative period.」
For the business combination with 株式会社立花ＡＤＭ, the provisional treatment of the initial purchase price allocation was finalized, and the revisions were reflected in the comparative information.