FY2024-Q3First statedAnnual report
「The accounting treatment for the business combination with 株式会社大屋 carried out on 3 October 2022 was provisional during the third quarter of the previous consolidated fiscal year and was finalised at the end of the previous consolidated fiscal year. Following the finalisation of this provisional accounting treatment, the comparative information included in the quarterly consolidated financial statements for the cumulative third quarter reflects significant revisions to the initial purchase price allocation. ¥873 million was allocated to trademark rights and ¥299 million to deferred tax liabilities, reducing the provisionally calculated goodwill of ¥2,303 million by ¥573 million to ¥1,729 million.」
The provisional accounting treatment for the business combination involving 株式会社大屋 was finalised at the end of the previous consolidated fiscal year. The allocation to trademark rights and deferred tax liabilities reduced goodwill from ¥2,303 million to ¥1,729 million. Revisions were also reflected in operating income and other comparative information.