Worth reading
68In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
27
Hundreds of millions of yenWording
Definitive
How definitive the wording is.Decision and Details
Recognition of Gain on Negative Goodwill
Decision1 April 2026 (share acquisition date)
Period CoveredFirst quarter of the fiscal year ending March 2027
Implementation1 April 2026 (date of share acquisition and classification as an equity-method affiliate)
Going forwardThe above will be reflected in the Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated).
AmountApproximately ¥2.7 billion (gain on negative goodwill)
Reason
This accounting treatment follows 北陸銀行’s acquisition of shares on 1 April 2026 and the resulting classification of 北陸コンピュータ・サービス as an equity-method affiliate.
Impact on Business Performance
Recognized as other ordinary income (share of profit from investments accounted for using the equity method) in the financial results for the first quarter of the fiscal year ending March 2027.
| Item | Details |
|---|---|
| Matter Covered | Recognition of Gain on Negative Goodwill |
| Decision Date | 1 April 2026 (share acquisition date) |
| Implementation Date | 1 April 2026 (date of share acquisition and classification as an equity-method affiliate) |
| Period Covered | First quarter of the fiscal year ending March 2027 |
| Amount | Approximately ¥2.7 billion (gain on negative goodwill) |
| Impact on Business Performance | Recognized as other ordinary income (share of profit from investments accounted for using the equity method) in the financial results for the first quarter of the fiscal year ending March 2027. |
| Reason | This accounting treatment follows 北陸銀行’s acquisition of shares on 1 April 2026 and the resulting classification of 北陸コンピュータ・サービス as an equity-method affiliate. |
| Future plans | The above will be reflected in the Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated). |
Items this document does not state (4)
Decision-Making BodyQuantity / scaleGoverning RuleRelated previous disclosures
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.This accounting treatment follows 北陸銀行’s acquisition of shares and the resulting classification of 北陸コンピュータ・サービス as an equity-method affiliate.
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