Gain on negative goodwill and loss on step acquisition associated with making 銀座インズ a consolidated subsidiary
First written in FY2022-Q1. 1 of 4 entries say "Restated". Latest entry: FY2022.
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- FY2022Finalization of the gain on bargain purchaseAnnual report
「Amount of negative goodwill recognised ¥376 million Although provisional accounting treatment was applied during the first quarter consolidated accounting period, the purchase price allocation was completed at the end of the current consolidated fiscal year, finalising the amount of negative goodwill.」
The gain on negative goodwill arising from the consolidation of 銀座インズ was finalised at ¥376 million upon completion of the purchase price allocation. - FY2022-Q3Revision to gain on negative goodwillAnnual report
「Negative goodwill (before revision) ¥653 million Negative goodwill (after revision) ¥600 million」
Following a review of the purchase price allocation for 銀座インズ, the gain on negative goodwill was revised from ¥653 million to ¥600 million. - FY2022-Q2RestatedAnnual report
「During the first quarter consolidated accounting period, additional shares in ㈱銀座インズ were acquired, and the company was converted from an equity-method affiliate into a consolidated subsidiary. As a result, a provisional gain on negative goodwill of ¥653 million was recognised. A loss on step acquisition of ¥332 million was also recognised upon the additional acquisition of the shares.」
The ¥653 million gain on negative goodwill and ¥332 million loss on step acquisition arising from the consolidation of 銀座インズ were restated. - FY2022-Q1First statedAnnual report
「During the first quarter consolidated accounting period, additional shares in ㈱銀座インズ were acquired, and the company was converted from an equity-method affiliate into a consolidated subsidiary. As a result, a provisional gain on negative goodwill of ¥653 million was recognised. A loss on step acquisition of ¥332 million was also recognised upon the additional acquisition of the shares.」
In connection with the consolidation of 銀座インズ, a provisional gain on negative goodwill of ¥653 million and a loss on step acquisition of ¥332 million were recognised.