Gain on bargain purchase arising from the acquisition of 関東航空計器
First written in FY2018-Q2. 3 of 5 entries say "Cited as achieved", first in FY2019-Q2. Latest entry: FY2019.
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- FY2019Cited as achievedAnnual report
「Net income attributable to owners of the parent was ¥100 million, down 83.9% from the previous consolidated fiscal year, due in part to the decline following the gain on bargain purchase recognized when 関東航空計器株式会社 was made a wholly owned subsidiary in the previous fiscal year.」
The ¥383.377 million gain on bargain purchase recognized upon the acquisition of 関東航空計器 was not recognized in the fiscal year under review, and the resulting decline was explained as a comparative factor against the previous fiscal year. - FY2019-Q3Cited as achievedAnnual report
「The quarterly net loss attributable to owners of the parent was ¥202 million (compared with quarterly net income attributable to owners of the parent of ¥243 million in the same period of the previous year, due in part to the recognition of a ¥383 million gain on bargain purchase).」
The ¥383.377 million gain on bargain purchase arising from the acquisition of 関東航空計器 continued to be cited as a comparative factor against the same period of the previous year. No new gain on bargain purchase was recognized in the quarter under review. - FY2019-Q2Cited as achievedAnnual report
「In addition, the quarterly net loss attributable to owners of the parent was ¥206 million (compared with quarterly net income attributable to owners of the parent of ¥258 million in the same period of the previous year, due in part to the recognition of a ¥383 million gain on bargain purchase).」
The ¥383.377 million gain on bargain purchase arising from the acquisition of 関東航空計器 was cited as a comparative factor against the same period of the previous year. - FY2018-Q3RestatedAnnual report
「Profit attributable to owners of the parent was ¥243 million, mainly because a gain on bargain purchase of ¥383 million was recognized (compared with a quarterly net loss attributable to owners of the parent of ¥99 million in the same period of the previous year).」
The ¥383.377 million gain on bargain purchase arising from the acquisition of 関東航空計器 continued to contribute to net income for the nine months ended the third quarter under review. - FY2018-Q2First statedAnnual report
「Profit attributable to owners of the parent was ¥258 million, mainly because a gain on bargain purchase of ¥383 million was recognized (compared with a quarterly net loss attributable to owners of the parent of ¥136 million in the same period of the previous year).」
In connection with the acquisition of 関東航空計器, the fair value of net assets at the time of the business combination exceeded the acquisition cost, resulting in a gain on bargain purchase of ¥383.377 million recognized as extraordinary income.