Recognition of Gain on a Bargain Purchase
First written in FY2019-Q3. 2 of 4 entries say "Advanced", first in FY2023. Latest entry: 2026-05-13.
0 other companies' latest entry also says "Advanced".
- 2026-05-13AdvancedRevision of earnings forecasts
「Profit from a bargain purchase of ¥5,565 million upon the newly arising associate becoming subject to the equity method is included in "Share of profit or loss of investments accounted for using the equity method" in the consolidated statement of profit or loss.」
The Company disclosed the specific full-year amount of the bargain purchase gain related to the new equity-method associate. - FY2024-Q1RestatedAnnual report
「The gain on bargain purchase arising when newly affiliated companies accounted for under the equity method were established, included in “Share of profit or loss of investments accounted for using the equity method” in the condensed interim consolidated statements of profit or loss, was ¥936 million for the previous first quarter cumulative period and ¥635 million for the current first quarter cumulative period.」
The Company reconfirmed that it recognized a ¥635 million gain on bargain purchase arising from the acquisition of a newly affiliated company accounted for under the equity method. - FY2023AdvancedAnnual report
「Gain on bargain purchase (Note 1): 3,327. This primarily arose from the acquisition by the Company's subsidiary 株式会社HBD of HTBエナジー株式会社, which operates an electricity business.」
The Company recognized a ¥3,327 million gain on bargain purchase for the acquisition of HTBエナジー for the full fiscal year. The facts concerning the difference between the acquired assets and other items and the consideration transferred have been updated to identify the specific acquisition. - FY2019-Q3First statedAnnual report
「Because the aggregate fair value of the acquired assets and assumed liabilities, measured based on all information available at the acquisition date, exceeded the total of the consideration transferred and the non-controlling interests in the acquiree, we recognized the difference as a gain on a bargain purchase.」
Explains the recognition of a ¥1,429 million gain on a bargain purchase in the nine months ended 31 December as the difference between the fair value of acquired assets and assumed liabilities and the consideration and other amounts.