Kuriyama Holdings (3355) · FactFinal reduction in the provisional gain on a bargain purchase
Gain on Bargain Purchase from the Acquisition of Mitoyo Co., Ltd.
First written in FY2025-H1. . Latest entry: FY2026-H1.
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- FY2026-H1Final reduction in the provisional gain on a bargain purchaseAnnual report
「この暫定的な会計処理の確定に伴い、当中間連結会計期間の中間連結財務諸表に含まれる比較情報において取得原価の当初配分額に重要な見直しが反映されたことで、暫定的に算定された負ののれん発生益の金額651,127千円は、10,500千円減少し、640,627千円となっております。」
ミトヨ企業結合に係る暫定的な取得原価配分が前連結会計年度末に確定し、負ののれん発生益は6億5,112万7千円から6億4,062万7千円へ1,050万円減額された。 - 2026-03-17OtherFinancial results presentation
「Gain on negative goodwill」
Gain on negative goodwill arising from the addition of Mitoyo to the Group was again cited as a factor in the change in net income for the fiscal year ended December 2025. - FY2025-H1First statedAnnual report
「Amount of gain on bargain purchase recognized: ¥651.127 million. The gain on bargain purchase was provisionally calculated because the allocation of the acquisition cost had not been completed at the end of the six months ended September 30.」
A gain on bargain purchase of ¥651.127 million was recognized as extraordinary income following the consolidation of four Mitoyo Group companies. The amount was provisional because purchase price allocation was incomplete.