Tsukada Global Holdings (2418) · FactAnnual finalization of gain on negative goodwill
Gain on Step Acquisition and Gain on Negative Goodwill from the Acquisition of W Hotel Dallas Victory
First written in FY2025-H1. 1 of 3 entries say "Achieved", first in 2026-03-06. Latest entry: FY2025.
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Gain on Step Acquisition and Gain on Negative Goodwill from the Acquisition of W Hotel Dallas VictoryA theme 1 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2025Annual finalization of gain on negative goodwillAnnual report
「負ののれん発生益の金額は、中間連結会計期間において、取得原価の配分が完了しておらず、暫定的な会計処理を行っておりましたが、当連結会計年度末に確定しており、負ののれん発生益の金額は662百万円減少しております。」
W Hotel Dallas Victory取得に伴う負ののれん発生益は、取得原価配分の完了により年次決算で1,033百万円に確定した。 - 2026-03-06AchievedGeneral Meetings of Shareholders
「Gain on bargain purchase ¥1,033 million」
The gain on bargain purchase arising from the acquisition of W Hotel Dallas Victory was finalized at ¥1,033 million, rather than the provisional amount, upon completion of the purchase price allocation. - FY2025-H1First statedAnnual report
「Accordingly, a gain on negative goodwill of ¥1,695 million was recognized. The amount was calculated provisionally because the purchase price allocation had not been completed during the six months ended September 30.」
The additional acquisition of the companies operating W Hotel Dallas Victory resulted in recognition of a ¥1,259 million gain on step acquisition and a ¥1,695 million gain on negative goodwill as extraordinary gains. The gain on negative goodwill was provisional because the purchase price allocation was incomplete.