Frontier International (7050) · FactFirst stated

Recognition of gain on step acquisition and gain on bargain purchase arising from business combinations

First written in FY2025-H1. . Latest entry: FY2025-H1.

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Recognition of gain on step acquisitionsA theme 15 companies write about · 3 as a headwind · 12 as a tailwind

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FY2025-H1First statedAnnual report
「Gain on step acquisition ¥54.235 million; gain on bargain purchase ¥46.716 million」
The Company recognized a ¥54.235 million gain on the step acquisition of Cinebridge and a ¥46.716 million gain on a bargain purchase because the fair value of net assets acquired exceeded the purchase price, both as extraordinary income.

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