Worth reading
55In focus
Scored from 3 of 5 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
1120
¥ millionWording
Avoiding a definitive answer
How definitive the wording is.This transaction
株式会社ミツボシコーポレーションの株式の取得（子会社化）Disclosing companyMORITO CO.,LTD.
Consideration and expenses
Goodwill amount1,120百万円の負ののれん発生益。識別可能な無形資産の評価は未了で、暫定的な処理
Amount of extraordinary income (loss)1,120百万円の負ののれん発生益。当第2四半期連結会計期間に計上
Goodwill is the amount paid in excess of the acquired company's net assets.Impact on Business Performance
上記案件を新たに業績予想に織り込んだが、2025年11月期連結業績予想に変更はない
| Item | Details |
|---|---|
| Transaction name | 株式会社ミツボシコーポレーションの株式の取得（子会社化） |
| Name of the Subject Company | 株式会社ミツボシコーポレーション |
| Goodwill amount | 1,120百万円の負ののれん発生益。識別可能な無形資産の評価は未了で、暫定的な処理 |
| Amount of extraordinary income (loss) | 1,120百万円の負ののれん発生益。当第2四半期連結会計期間に計上 |
| Impact on Business Performance | 上記案件を新たに業績予想に織り込んだが、2025年11月期連結業績予想に変更はない |
Items this document does not state (27)
Counterparty nameBusiness Description of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredVoting rights ownership percentageFunding arrangementsDate of board resolutionContract DateExecution Date / Effective DateValuation methodologyIndependent valuation institutionSpecial CommitteeConditions Precedent to ExecutionManagement structure after acquisition
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.株式会社ミツボシコーポレーションの株式取得・子会社化に伴う会計処理によるものです。識別可能な無形資産の評価が未了であることに加え、米国での相互関税による消費の不透明感や、アパレル業界における製造体制再構築の動きを踏まえ、のれん及び商標権の評価には慎重な判断が必要としています。
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.