Recording of a Special Gain (Gain on Negative Goodwill)
Yoshimura Food Holdings K.K. (the filing company; 株式会社はこだてわいん is the entity covered in the consolidated financial statements)
Accounting treatment associated with the acquisition of shares in 株式会社はこだてわいん and its inclusion as a consolidated subsidiary
¥502 million (extraordinary income: gain on bargain purchase)
Six-month cumulative period of the second quarter of the fiscal year ending February 2027 (1 March 2026 to 31 August 2026)
Reflected in the "Fiscal Year Ending February 2027 Second-Quarter (Interim) Financial Results Summary [Japanese GAAP] (Consolidated)" released today
| Item | Details |
|---|---|
| Event name | Recording of a Special Gain (Gain on Negative Goodwill) |
| Date of occurrence | 30 June 2026 (the date of acquisition of shares in 株式会社はこだてわいん and its inclusion as a consolidated subsidiary) |
| Subject Entity | Yoshimura Food Holdings K.K. (the filing company; 株式会社はこだてわいん is the entity covered in the consolidated financial statements) |
| Cause | Accounting treatment associated with the acquisition of shares in 株式会社はこだてわいん and its inclusion as a consolidated subsidiary |
| Amount of Impact on Business Performance | ¥502 million (extraordinary income: gain on bargain purchase) |
| Accounting period in which recognized | Six-month cumulative period of the second quarter of the fiscal year ending February 2027 (1 March 2026 to 31 August 2026) |
| Outlook | Reflected in the "Fiscal Year Ending February 2027 Second-Quarter (Interim) Financial Results Summary [Japanese GAAP] (Consolidated)" released today |
Items this document does not state (18)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Accounting treatment associated with the acquisition of shares in 株式会社はこだてわいん and its inclusion as a consolidated subsidiary.