Tachi-S (7239) · FactRestated
Gain on bargain purchase arising from the acquisition of TF-METAL as a subsidiary
First written in FY2018-Q3. 1 of 2 entries say "Restated". Latest entry: FY2018.
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Gain on bargain purchase arising from the acquisition of TF-METAL as a subsidiaryA theme 1 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2018RestatedAnnual report
「The Company acquired all shares of TF-METAL Co., Ltd. and made it a consolidated subsidiary, recording a gain on bargain purchase of ¥3,649 million.」
The gain on bargain purchase of ¥3,649 million arising from the acquisition of TF-METAL as a subsidiary is stated again. - FY2018-Q3First statedAnnual report
「During the three months ended [the third quarter], the Company acquired all shares of TF-METAL Co., Ltd. and made it a consolidated subsidiary, recording a gain on bargain purchase of ¥3,649 million.」
The disclosure states that a gain on bargain purchase of ¥3,649 million was recorded in the TF-METAL business combination, representing the excess of the fair value of net assets over the acquisition cost.