During the third quarter consolidated accounting period of the fiscal year ending November 2026, acquisition of shares of Sushimasu Foods resulted in consolidation as a subsidiary and recognition of a gain from negative goodwill of 114,655 thousand yen as extraordinary income. Future outlook will be reflected in the published financial summary.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3077","jir_company_name":"Horiifoodservice Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3077-20261014-02.pdf","jir_short_summary":"During the third quarter consolidated accounting period of the fiscal year ending November 2026, acquisition of shares of Sushimasu Foods resulted in consolidation as a subsidiary and recognition of a gain from negative goodwill of 114,655 thousand yen as extraordinary income. Future outlook will be reflected in the published financial summary.","jir_summary":"### Overview\nThis notice pertains to the recognition of extraordinary income in the third quarter consolidated accounting period of the fiscal year ending November 2026. As a result of acquiring shares of Sushimasu Foods Co., Ltd., the company became a consolidated subsidiary, and a gain from negative goodwill of 114,655 thousand yen was recorded as extraordinary income. The relevant amount has been reflected in the consolidated Financial Summary (Earnings Report) for the third quarter of the fiscal year ending November 2026 under Japanese GAAP.\n\n### Future Outlook and Impact\nThe treatment of the gain from negative goodwill may affect the full-year outlook and other financial indicators going forward; however, at this time only the fact that this item has been reflected in the Financial Summary has been disclosed. Detailed impact is expected to be presented in the Financial Summary.","jir_financial_highlights":"Gain from negative goodwill: 114,655 thousand yen (Newly recognized)","jir_category":"","jir_hashtags":"#HoriifoodserviceCoLtd, #RecognitionOfExtraordinaryIncome, #GainFromNegativeGoodwill","jir_key_figures":"Gain from negative goodwill: 114,655 thousand yen","jir_meta_title":"Horiifoodservice Co., Ltd. Notice of Recognition of Extraordinary Income | 2026-10-14","jir_meta_description":"Horiifoodservice Co., Ltd. recorded a gain from negative goodwill of 114,655 thousand yen in the third quarter of the fiscal year ending November 2026. Overview of the extraordinary income resulting from consolidation of a subsidiary and its potential impact.","jir_og_title":"Horiifoodservice Co., Ltd. Notice of Recognition of Extraordinary Income","jir_og_description":"Announcement of consolidation following acquisition of shares of Sushimasu Foods and recognition of a gain from negative goodwill. The impact has been reflected in the Financial Summary.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":60533,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-130123","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n