Hi-Lex Corporation
Notice on Recording Special Profit (Gain on Negative Goodwill)
In the first quarter of the fiscal year ending October 2026, a gain on negative goodwill of JPY 26,837 million was recorded as a special profit.
Key Figures
- Gain on Negative Goodwill: JPY 26,837 million (recorded in Q1 of FY October 2026)
- Share Acquisition Date of Mitsui Kinzoku Act Co., Ltd.: 2025-11-04
- Effective Acquisition Date: 2025-10-01
AI要約
Overview of Special Profit Recording
Hirlex Corporation acquired all shares of Mitsui Kinzoku Act Co., Ltd. (currently Hirlex Act Corporation) on November 4, 2025, and made it a consolidated subsidiary with an effective acquisition date of October 1, 2025. Accordingly, in the consolidated accounting period for the first quarter of the fiscal year ending October 2026, a gain on negative goodwill of JPY 26,837 million was recorded as a special profit.
Future Outlook
This special profit has been incorporated in the “Notice of Revisions to the Consolidated Earnings Forecast for the Second Quarter (Interim) and Full Year of the Fiscal Year Ending October 2026” published on March 6, 2026. Since it is reflected in the future earnings forecast, it is important to refer to the revised earnings forecast when making investment decisions.
