Forval RealStraight (9423) · FactRestated
Recognition of Gain on Negative Goodwill
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
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Gain on negative goodwill arising from the acquisition of 第一工芸社A theme 1 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2026RestatedAnnual report
「The gain on bargain purchase was ¥26.098 million, resulting from the acquisition cost being below the fair value of the net assets at the time of the business combination.」
The full-year consolidated results state the ¥26.098 million gain on bargain purchase arising from the acquisition of 第一工芸社 and its cause. - FY2026-H1First statedAnnual report
「Amount of gain on bargain purchase ¥26.098 million」
In connection with the acquisition of shares in 第一工芸社, a gain on bargain purchase of ¥26.098 million was recorded because the acquisition cost was below the fair value of the net assets at the time of the business combination.