Gain on bargain purchase arising from the acquisition of Cortex
First written in FY2021-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021-Q3.
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- FY2021-Q3RestatedAnnual report
「The Company recorded the ¥344,312 thousand difference between the fair value of 株式会社コーテックス's net assets at the time of the business combination and the acquisition cost of its shares as a gain on bargain purchase under extraordinary income.」
The Company reconfirmed the recognition of the ¥344,312 thousand gain on bargain purchase as extraordinary income for the cumulative third quarter consolidated accounting period. - FY2021-Q2RestatedAnnual report
「The Company recorded the ¥344,312 thousand difference between the fair value of 株式会社コーテックス's net assets at the time of the business combination and the acquisition cost of its shares as a gain on bargain purchase under extraordinary income.」
The Company reconfirmed the recognition of the ¥344,312 thousand gain on bargain purchase as extraordinary income for the cumulative second quarter consolidated accounting period. - FY2021-Q1First statedAnnual report
「This resulted from recognizing the difference as a gain on bargain purchase because the fair value of net assets at the time of the business combination exceeded the acquisition cost.」
The Company recorded a ¥344 million gain on bargain purchase as extraordinary income in connection with the acquisition of shares in コーテックス.