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Procrea Holdings (7384) · FactCited as achieved

Recognition of gain on a bargain purchase arising from a business integration

First written in FY2023-Q2. 2 of 4 entries say "Restated". Latest entry: FY2025.

4entries
4years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2023-Q2 – FY20252022: 120222023: 220232024: 020242025: 12025
Same theme, other companies
Gain on Negative Goodwill and Loss on Step Acquisition Associated with Business IntegrationA theme 4 companies write about · 0 as a headwind · 4 as a tailwind

0 other companies' latest entry also says "Cited as achieved".

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Full recordFilings, disclosures and news, newest first
  1. FY2025Cited as achievedAnnual report

    「In fiscal 2022, ¥47,140 million in gain on negative goodwill was recognized as extraordinary income.」

    The gain on negative goodwill arising at the time of the management integration continues to be disclosed as a prior-year result.
  2. FY2023RestatedAnnual report

    「Net income attributable to owners of the parent was ¥48,957 million, primarily due to the recognition of ¥47,140 million in gain on negative goodwill arising from the business combination as extraordinary income.」

    The recognition of ¥4,714 million in gain on negative goodwill arising from the management integration is also confirmed in the full-year results.
  3. FY2023-Q3RestatedAnnual report

    「Quarterly net income attributable to owners of the parent was ¥52,391 million, primarily due to the recognition of ¥4,714 million in gain on negative goodwill arising from the business combination as extraordinary income.」

    The recognition of ¥4,714 million in gain on negative goodwill arising from the management integration and the quarterly net income including that gain are restated.
  4. FY2023-Q2First statedAnnual report

    「Interim net income attributable to owners of the parent was ¥51,355 million, primarily due to the recognition of ¥4,714 million in gain on negative goodwill arising from the business combination as extraordinary income.」

    The recognition of ¥4,714 million in gain on negative goodwill as extraordinary income in connection with the management integration on 1 April 2022 is disclosed here for the first time.
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Recognition of gain on a bargain purchase arising from a business integration | Procrea Holdings,Inc. (7384) | Komori