Sanyo Trading (3176) · FactDropped
Gain on Bargain Purchase from the Acquisition of 株式会社スクラム
First written in FY2022-Q3. 2 of 3 entries say "Dropped", first in FY2023-Q3. Latest entry: FY2023.
3entries
2years
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Gain on bargain purchase arising from the acquisition of ㈱スクラムA theme 1 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2023DroppedAnnual report
「Consolidated fiscal year (1 October 2022 to 30 September 2023): No applicable items.」
前年度に計上された㈱スクラム取得に伴う負ののれん発生益について、当年度の計上はない。 - FY2023-Q3DroppedAnnual report
「負ののれん発生益 360,832 -」
前第3四半期連結累計期間に計上された㈱スクラム取得に伴う負ののれん発生益360,832千円は、当第3四半期連結累計期間には計上されていない。 - FY2022-Q3First statedAnnual report
「Negative goodwill arose in the machinery and materials segment in connection with the acquisition of shares in 株式会社スクラム and its inclusion as a consolidated subsidiary. The gain on recognition of negative goodwill was 360,832 thousand yen for the third quarter of the current consolidated cumulative period.」
The acquisition and consolidation of 株式会社スクラム generated negative goodwill, and a gain on recognition of negative goodwill of 360,832 thousand yen was recorded as extraordinary income in the machinery and materials segment.