Recording of a Special Gain (Gain on Negative Goodwill)
Horiifoodservice Co.,Ltd., 鮨桝食品株式会社
The accounting treatment associated with 鮨桝食品株式会社 becoming a consolidated subsidiary after we acquired its shares.
¥114.655 million (extraordinary income)
Third-quarter consolidated accounting period of the fiscal year ending November 2026 (1 June 2026 to 31 August 2026)
Reflected in the "Summary of Financial Results for the Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated)" published today (14 October 2026).
The above extraordinary income (gain on bargain purchase (negative goodwill)) is reflected in the "Summary of Financial Results for the Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated)" published today (14 October 2026).
| Item | Details |
|---|---|
| Event name | Recording of a Special Gain (Gain on Negative Goodwill) |
| Subject Entity | Horiifoodservice Co.,Ltd., 鮨桝食品株式会社 |
| Cause | The accounting treatment associated with 鮨桝食品株式会社 becoming a consolidated subsidiary after we acquired its shares. |
| Amount of Impact on Business Performance | ¥114.655 million (extraordinary income) |
| Accounting period in which recognized | Third-quarter consolidated accounting period of the fiscal year ending November 2026 (1 June 2026 to 31 August 2026) |
| Impact on Earnings Forecast | Reflected in the "Summary of Financial Results for the Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated)" published today (14 October 2026). |
| Outlook | The above extraordinary income (gain on bargain purchase (negative goodwill)) is reflected in the "Summary of Financial Results for the Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated)" published today (14 October 2026). |
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.The accounting treatment associated with 鮨桝食品株式会社 becoming a consolidated subsidiary following the acquisition of its shares.