Finalization of Purchase Price Allocation for the リアライブ Business Combination
First written in FY2025-H1. . Latest entry: FY2026.
11 other companies' latest entry also says "Other".
- FY2026Full impairment of goodwill and customer-related assetsAnnual report
「During the current fiscal year, we determined that the total undiscounted future cash flows generated by the recruitment support business, comprising the recruitment events business and staffing agency business, were below the carrying amount. Accordingly, the full amount of goodwill and fixed assets related to the business was recognized as an impairment loss under extraordinary losses.」
The carrying amounts of goodwill and customer-related assets associated with Realive were reduced to zero through impairment, further updating their accounting valuations after the acquisition. - FY2025Decrease in balance due to goodwill impairmentAnnual report
「Property, plant and equipment and intangible assets totaled ¥1,103,585 thousand, a decrease of ¥453,167 thousand from the end of the previous consolidated fiscal year. The main factors were a ¥96,292 thousand increase in property, plant and equipment due to the installation of new equipment associated with the expansion of the floor area, more than offset by a ¥616,684 thousand decrease in goodwill due to the recognition of impairment losses and amortization, among other factors.」
The balance of goodwill recognized after the purchase price allocation for the Realive business combination decreased by ¥616,684 thousand due to amortization and impairment, updating its accounting valuation after the acquisition. - FY2025-H1First statedAnnual report
「Following the finalization of this provisional accounting treatment, the comparative information included in the interim consolidated financial statements for the current interim consolidated accounting period reflects a review of the initial allocation of the purchase price. The provisionally calculated goodwill of ¥1,109,936 thousand decreased by ¥160,210 thousand upon finalization of the accounting treatment, to ¥949,726 thousand. In addition, customer-related assets of ¥250,000 thousand, comprising customer relationships and order backlog, and deferred tax liabilities of ¥86,475 thousand were newly identified. The customer-related asset attributable to customer relationships is amortized evenly over 10 years, while the customer-related asset attributable to order backlog is amortized over 1 year.」
The purchase price allocation for the business combination with Realive was finalized. Goodwill decreased from ¥1,109,936 thousand to ¥949,726 thousand, while customer-related assets of ¥250,000 thousand and deferred tax liabilities of ¥86,475 thousand were identified.