¥5,531 million gain on negative goodwill arising from the absorption-type merger of JXエンジニアリング株式会社
First written in FY2020-Q2. 1 of 5 entries say "Restated". Latest entry: FY2021.
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- FY2021Reversal of the gain on negative goodwillAnnual report
「Net income attributable to owners of the parent decreased by ¥4,914 million year on year because a gain on bargain purchase of ¥5,103 million arising from the business integration was recorded in the previous period. Excluding the previous-period gain on bargain purchase of ¥5,103 million, net income attributable to owners of the parent was ¥7,154 million, representing an increase of ¥189 million year on year.」
The gain on bargain purchase arising from the business integration was absent in the current period, resulting in a year-on-year decline in net income. Excluding this special factor, however, net income increased by ¥189 million from the previous period. - FY2021-Q3Reversal of the gain on bargain purchase recorded in the same period of the previous yearAnnual report
「Net income attributable to owners of the parent declined substantially year on year because a gain on bargain purchase arising from the business integration was recorded as a special gain in the same period of the previous year, whereas this special factor was absent in the current period.」
The Company explained that quarterly net income attributable to owners of the parent declined substantially year on year because the gain on bargain purchase arising from the business integration and recorded in the same period of the previous year was absent in the current period. - FY2020Finalisation of the full-year amount of the gain on bargain purchaseAnnual report
「Gain on bargain purchase ¥5,103.373 million. Following the absorption-type merger with ＪＸエンジニアリング株式会社, the Company recorded a gain on bargain purchase of ¥5,103.373 million.」
The consolidated statement of income for the full year reported a gain on bargain purchase of ¥5,103.373 million arising from the absorption-type merger with JXエンジニアリング. - FY2020-Q3RestatedAnnual report
「In the engineering business, the Company recorded a gain on bargain purchase of ¥5,531.316 million following the absorption-type merger with ＪＸエンジニアリング株式会社.」
The gain on bargain purchase of ¥5,531.316 million arising from the absorption-type merger was also reported in special gains and segment information for the cumulative third-quarter period. - FY2020-Q2First statedAnnual report
「The Company recorded a gain on bargain purchase of ¥5,531.316 million following the absorption-type merger with ＪＸエンジニアリング株式会社.」
In connection with the absorption-type merger with JXエンジニアリング, the Company recorded negative goodwill of ¥5,531 million, which increased quarterly net income attributable to owners of the parent for the second quarter of the current fiscal year.