Difference between 大黒屋 and consolidated operating income/loss due to the elimination of goodwill amortization expense
First written in FY2023-Q2. 4 of 5 entries say "Restated". Latest entry: FY2025.
3 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「Because 大黒屋 records goodwill, it includes ¥541 million in amortization expense for the fiscal year in selling, general and administrative expenses. In the consolidated financial statements, however, goodwill amortization is eliminated, so the figures are presented after deducting this amount.」
The accounting structure under which ¥541 million in goodwill amortization included in 大黒屋's standalone selling, general and administrative expenses is eliminated in the consolidated financial statements was reaffirmed. - FY2024-Q2RestatedAnnual report
「Because 大黒屋 records goodwill, it includes ¥270 million in amortization expense for the second quarter in selling, general and administrative expenses. In the consolidated financial statements, however, goodwill amortization is eliminated, so the figures are presented after deducting this amount.」
The accounting structure under which ¥270 million in goodwill amortization included in 大黒屋's standalone selling, general and administrative expenses is eliminated in the consolidated financial statements was reaffirmed. - FY2024-Q1RestatedAnnual report
「Because 大黒屋 records goodwill, it includes ¥135 million in amortization expense for the first quarter in selling, general and administrative expenses. In the consolidated financial statements, however, goodwill amortization is eliminated, so the figures are presented after deducting this amount.」
The accounting structure under which ¥135 million in goodwill amortization included in 大黒屋's standalone selling, general and administrative expenses is eliminated in the consolidated financial statements was reaffirmed. - FY2023-Q3RestatedAnnual report
「Because 大黒屋 records goodwill, it includes ¥406 million in amortization expense for the third quarter in selling, general and administrative expenses. In the consolidated financial statements, however, goodwill amortization is eliminated, so the figures are presented after deducting this amount.」
The accounting structure under which ¥406 million in goodwill amortization included in 大黒屋's standalone selling, general and administrative expenses is eliminated in the consolidated financial statements was reaffirmed. - FY2023-Q2First statedAnnual report
「Because 大黒屋 records goodwill, it includes ¥270 million in amortization expense for the second quarter in selling, general and administrative expenses. In the consolidated financial statements, however, goodwill amortization is eliminated, so the figures are presented after deducting this amount.」
The accounting structure under which ¥270 million in goodwill amortization included in 大黒屋's standalone selling, general and administrative expenses is eliminated in the consolidated financial statements was recorded as a separate topic for the first time.