Gain on negative goodwill arising from the acquisition of the 小林ナーセリー business
First written in FY2021-Q2. . Latest entry: FY2022-Q2.
No other company in this theme has enough history to compare yet.
- FY2022-Q2Reflected in comparative informationAnnual report
「The business acquisition from 株式会社小林ナーセリー on 31 July 2020 had been accounted for provisionally in the first-quarter consolidated accounting period of the previous fiscal year, but the accounting treatment had been finalized as of the end of the previous consolidated fiscal year. Following the review of the purchase price allocation, the provisionally calculated gain on negative goodwill of ¥112.375 million decreased by ¥70.027 million upon finalization of the accounting treatment, to ¥42.347 million.」
The disclosure states the final amount of the gain on negative goodwill arising from the acquisition of the 小林ナーセリー business, ¥42.347 million, and the ¥70.027 million reduction reflected in comparative information. - FY2021Finalization of the gain on bargain purchaseAnnual report
「Amount of gain on negative goodwill ¥42.347 million」
A final gain on negative goodwill of ¥42.347 million, following the review of the purchase price allocation, was recorded in connection with the acquisition of the 小林ナーセリー business. - FY2021-Q3Revision to the amount of negative goodwill recordedAnnual report
「Negative goodwill (before revision) ¥112.375 million Negative goodwill (after revision) ¥42.347 million」
Following a review of the purchase price allocation for 株式会社小林ナーセリー, the gain on negative goodwill was revised from ¥112.375 million to ¥42.347 million. - FY2021-Q2First statedAnnual report
「Extraordinary income Gain on negative goodwill － ¥112.375 million Total extraordinary income － ¥112.375 million」
In connection with the acquisition of the business of 株式会社小林ナーセリー, a gain on negative goodwill of ¥112.375 million was recorded as extraordinary income for the six-month period ended [the current second quarter].