Worth reading
91Important
Scored from 1 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
87057
¥ thousandWording
Definitive
How definitive the wording is.Results for this period
Third quarter1 March 2026–31 May 2026ConsolidatedJapanese GAAPFactors Behind Changes in Business Performance
Recognition of a gain on negative goodwill in connection with the acquisition of all shares of 株式会社藤山水産加工 and its inclusion as a consolidated subsidiary, and recognition of deferred tax assets relating to deductible temporary differences
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社藤山水産加工 / Excluded Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on bargain purchase ¥87,057 thousand / Extraordinary loss Not disclosed
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026–31 May 2026 |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on bargain purchase ¥87,057 thousand / Extraordinary loss Not disclosed |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社藤山水産加工 / Excluded Not disclosed |
| Factors Behind Changes in Business Performance | Recognition of a gain on negative goodwill in connection with the acquisition of all shares of 株式会社藤山水産加工 and its inclusion as a consolidated subsidiary, and recognition of deferred tax assets relating to deductible temporary differences |
Items this document does not state (31)
Net SalesOperating profitOrdinary incomeProfit attributable to owners of the parentNet income per shareOperating MarginEquity ratioTotal assetsNet assetsCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment lossDisclosure regarding the going concern assumptionChange in accounting policyMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End
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 gain on negative goodwill was recognized in connection with the acquisition of all shares of 株式会社藤山水産加工 and its inclusion as a consolidated subsidiary. Deferred tax assets were recognized because, based on estimates of future taxable income, the Company determined that the deductible temporary differences were recoverable.
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