Gain on Negative Goodwill Arising from the Acquisition of Daiwa Kousan as a Subsidiary
First written in FY2018-Q3. 1 of 3 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「Gain on negative goodwill ¥242 million Gain on negative goodwill ¥1,041 million Loss on step acquisition ¥340 million」
The nine-month income statement continues to disclose a ¥242 million gain on negative goodwill arising from the acquisition of 大和興産 as a subsidiary, and a ¥1,041 million gain on negative goodwill and ¥340 million loss on step acquisition arising from the acquisition of 旭エー・ブイ産業 as a consolidated subsidiary. - FY2018Amount of gain on bargain purchase finalizedAnnual report
「In the Piping Materials Systems business, the company acquired 大和興産株式会社 and one of its subsidiaries through a share acquisition, making them consolidated subsidiaries, and recognized the resulting gain on negative goodwill as extraordinary income. The amount recognized for the gain on negative goodwill was ¥239 million for the fiscal year.」
The gain on negative goodwill arising from the acquisition of 大和興産 as a subsidiary was disclosed as ¥239 million for the full fiscal year, compared with the provisional quarterly amount. - FY2018-Q3First statedAnnual report
「During the third quarter of the fiscal year, the company acquired 大和興産株式会社 and one of its subsidiaries through a share acquisition, making them consolidated subsidiaries. As a result, the company recognized a gain on negative goodwill of ¥242 million in the Piping Materials Systems business segment.」
In connection with the acquisition of 大和興産 and one of its subsidiaries as consolidated subsidiaries, the company recognized a gain on negative goodwill of ¥242 million in the Piping Materials Systems business. The amount is provisional because the purchase price allocation has not been completed.