{"id":131882,"date":"2026-10-15T18:24:07","date_gmt":"2026-10-15T09:24:07","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2884-20261015-03_wp_financial_summary\/"},"modified":"2026-10-15T18:24:07","modified_gmt":"2026-10-15T09:24:07","slug":"2884-20261015-03_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2884\/ir\/2884-20261015-03_wp_financial_summary\/","title":{"rendered":"Notice Regarding Recognition of Extraordinary Gain (Gain on Bargain Purchase)"},"content":{"rendered":"<p>Recognized an extraordinary gain of 502 million yen from a gain on bargain purchase. The item pertains to the cumulative consolidated second quarter period ending August 2026 and arises from accounting treatment related to the acquisition and consolidation of Hakodate Wine Co., Ltd. The impact is reflected in the Financial Summary (Japanese GAAP).<\/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":"2884","jir_company_name":"Yoshimura Food Holdings K.K.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2884-20261015-03.pdf","jir_short_summary":"Recognized an extraordinary gain of 502 million yen from a gain on bargain purchase. The item pertains to the cumulative consolidated second quarter period ending August 2026 and arises from accounting treatment related to the acquisition and consolidation of Hakodate Wine Co., Ltd. The impact is reflected in the Financial Summary (Japanese GAAP).","jir_summary":"### Key Points\nFor the cumulative consolidated second quarter period of the fiscal year ending February 2027, an extraordinary gain of 502 million yen was recognized as a gain on bargain purchase. This arose from accounting procedures related to the acquisition of shares and consolidation of Hakodate Wine Co., Ltd., effective June 30, 2026. The amount has been recorded as an extraordinary gain and is reflected in the Financial Summary (Japanese GAAP).\n\n### Future Impact and Disclosure\nThe above extraordinary gain is reflected in the Financial Summary for the cumulative consolidated second quarter of the fiscal year ending February 2027; any impact on full-year forecasts or other performance items will depend on the contents disclosed in that Financial Summary. Foreign exchange information is provided separately, and the direct effect of the extraordinary gain on financial indicators is limited to the scope described in the document.","jir_financial_highlights":"Extraordinary Gain (Gain on Bargain Purchase): 502 million yen (Unknown)","jir_category":"","jir_hashtags":"#YoshimuraFoodHD, #ExtraordinaryGain, #GainOnBargainPurchase, #ConsolidationOfSubsidiary","jir_key_figures":"Extraordinary Gain (Gain on Bargain Purchase): 502 million yen\nSubject Matter: Acquisition of shares in Hakodate Wine Co., Ltd. and consolidation as a subsidiary\nApplicable Period: Cumulative consolidated second quarter of the fiscal year ending February 2026 (March 1, 2026\u2013August 31, 2026)","jir_meta_title":"Yoshimura Food Holdings K.K. \u2014 Notice of Recognition of Extraordinary Gain\uff5cOctober 15, 2026","jir_meta_description":"Yoshimura Food Holdings K.K. recognized an extraordinary gain of 502 million yen for the cumulative consolidated second quarter of the fiscal year ending February 2027 arising from the consolidation of Hakodate Wine Co., Ltd. This notice summarizes the related accounting treatment and disclosure.","jir_og_title":"Notice of Recognition of Extraordinary Gain\uff5cYoshimura Food Holdings K.K.","jir_og_description":"Yoshimura Food Holdings K.K. recognized a 502 million yen gain on bargain purchase as an extraordinary gain in the cumulative consolidated second quarter of the fiscal year ending February 2027, related to the consolidation of Hakodate Wine Co., Ltd.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58087,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-131882","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Recognition of Extraordinary Gain (Gain on Bargain Purchase) - 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