Finalization of Purchase Price Allocation for the Business Combination with 日新運輸
First written in FY2021-Q1. 3 of 4 entries say "Restated". Latest entry: FY2025.
No other company in this theme has enough history to compare yet.
- FY2025RestatedAnnual report
「No indications of impairment of the above goodwill and customer-related assets were identified during the consolidated fiscal year.」
No impairment indicators have been identified during the current fiscal year for the ¥435 million in goodwill and ¥1,052 million in customer-related assets arising from Nisshin Unyu. - FY2021RestatedAnnual report
「For goodwill and customer-related assets recognised on the acquisition of shares in Nisshin Unyu Co., Ltd., which became a consolidated subsidiary in March 2019, the group estimates an economic useful life of 10 years and amortises them on a straight-line basis over that period.」
The company continues to amortise the goodwill and customer-related assets arising from the business combination with Nisshin Unyu over 10 years. - FY2021-Q3RestatedAnnual report
「Following the finalisation of the provisional accounting treatment, the comparative information included in the quarterly consolidated financial statements for the first 3 quarters of the current consolidated fiscal year reflects a material revision to the initial purchase price allocation. Goodwill provisionally calculated at ¥3,309.880 million decreased by ¥2,214.525 million following finalisation of the accounting treatment, resulting in ¥1,095.355 million.」
The final purchase price allocation for the business combination with Nisshin Unyu was reflected in the comparative information, and the revised amounts of goodwill and other items continue to be disclosed. - FY2021-Q1First statedAnnual report
「Following the finalisation of the provisional accounting treatment, the comparative information included in the quarterly consolidated financial statements for the first 3 quarters of the current consolidated fiscal year reflects a material revision to the initial purchase price allocation. Goodwill provisionally calculated at ¥3,309.880 million decreased by ¥2,214.525 million following finalisation of the accounting treatment, resulting in ¥1,095.355 million. The main reason for the decrease in goodwill was an increase of ¥2,632.000 million in customer-related assets and the resulting recognition of ¥804.865 million in deferred tax liabilities.」
The provisional purchase price allocation for the business combination with Nisshin Unyu was finalised, and the recognised amounts of goodwill, customer-related assets and deferred tax liabilities were revised.