Provisional Recognition of Goodwill in Connection with a Business Combination
First written in FY2021-Q3. 2 of 4 entries say "Achieved", first in FY2021. Latest entry: FY2026.
- FY2026AchievedAnnual report
「During the interim consolidated accounting period, provisional accounting treatment based on available information was applied to the determination and allocation of the purchase price, but the confirmation and allocation of the purchase price had been completed by the end of the current consolidated fiscal year.」
The provisional purchase price allocation related to the acquisition of ペッツファースト was completed at year-end, finalizing the allocation of ¥3,523 million to goodwill, ¥3,650 million to trademark rights and other items. - FY2026-H1Provisional recognition of goodwill arising from the acquisition of Pets FirstAnnual report
「In the Retail Business segment, goodwill of ¥6,023 million arose during the current interim consolidated accounting period as a result of the acquisition of shares in ペッツファーストホールディングス株式会社. The goodwill amount was provisionally calculated because the purchase price allocation had not been completed as of the end of the current interim consolidated accounting period.」
¥6,023 million of goodwill was provisionally recognized in connection with the business combination involving ペッツファーストホールディングス. The purchase price allocation had not been completed as of the end of the interim period. - FY2021AchievedAnnual report
「From the second quarter to the third quarter of the current consolidated fiscal year, provisional accounting treatment based on available information was applied to the determination and allocation of the purchase price, but the determination and allocation of the purchase price had been completed by the end of the current consolidated fiscal year.」
The purchase price allocation for business combinations involving ビバホーム and other companies was completed, moving from provisional recognition of goodwill and intangible assets to finalized accounting treatment. - FY2021-Q3First statedAnnual report
「In the Retail Business segment, goodwill of ¥32,181 million arose during the third quarter of the current consolidated fiscal year because our equity interest increased following the acquisition of treasury shares by 株式会社ビバホーム. The goodwill amount was provisionally calculated because the purchase price allocation had not been completed as of the end of the third quarter of the current consolidated fiscal year.」
¥32,181 million of goodwill was provisionally recognized in connection with the business combination involving ビバホーム, and it was disclosed that the purchase price allocation had not been completed.