{"id":136245,"date":"2026-10-29T15:18:01","date_gmt":"2026-10-29T06:18:01","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7239-20261029-01_wp_financial_summary\/"},"modified":"2026-10-29T15:18:01","modified_gmt":"2026-10-29T06:18:01","slug":"7239-20261029-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7239\/ir\/7239-20261029-01_wp_financial_summary\/","title":{"rendered":"(Progress of Disclosure) Notice Regarding Expected Recognition of Special Gain (Gain from Negative Goodwill)"},"content":{"rendered":"<p>Expected recognition of 22.9 billion yen as a gain from negative goodwill as a special gain in the interim period. No cash inflow is associated, and the full-year earnings forecast is currently under review and may be revised.<\/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":"7239","jir_company_name":"TACHI-S Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7239-20261029-01.pdf","jir_short_summary":"Expected recognition of 22.9 billion yen as a gain from negative goodwill as a special gain in the interim period. No cash inflow is associated, and the full-year earnings forecast is currently under review and may be revised.","jir_summary":"### Key points on special gain and goodwill\nThe Company announced that, in accounting for a business combination related to the acquisition of a subsidiary, the fair value of identifiable net assets at acquisition exceeded the consideration transferred, and therefore it expects to recognize 22.9 billion yen as a gain from negative goodwill as a special gain in the interim consolidated accounting period for the fiscal year ending March 2027. This amount is provisional and may change depending on the completion of allocation and other factors. Note that this gain does not involve any cash inflow.\n\n### Impact on full-year results and next steps\nThe impact on the full-year consolidated earnings forecast is being examined including other factors, and if a revision to the earnings forecast becomes necessary, the Company will promptly disclose it.","jir_financial_highlights":"Gain from negative goodwill: 2290 hundred million yen (Provisional calculation; subject to change)\nPresence of cash inflow: Unknown (Unknown)\nImpact on full-year consolidated earnings forecast: TBD (Under review)","jir_category":"","jir_hashtags":"#NoRelatedShareBuybackInformation, #SpecialGain, #GainFromNegativeGoodwill","jir_key_figures":"Gain from negative goodwill: 2290 hundred million yen\nPresence of cash inflow: Unknown\nImpact on full-year earnings forecast: Under review","jir_meta_title":"TACHI-S Co., Ltd. Announces Expected Recognition of Special Gain\uff5c2290 hundred million yen Negative Goodwill; Full-Year Forecast Under Review","jir_meta_description":"TACHI-S announced that it expects to recognize a 22.9 billion yen gain from negative goodwill as a special gain related to a subsidiary acquisition. There is no cash inflow, and the full-year earnings forecast remains under review. See IR materials for details.","jir_og_title":"TACHI-S Co., Ltd. Announces Expected Recognition of Special Gain\uff5c2290 hundred million yen Negative Goodwill","jir_og_description":"TACHI-S expects to recognize a gain from negative goodwill related to a subsidiary acquisition as a special gain. No cash inflow will occur, and the full-year forecast is under review. See IR materials for details.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16954,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-136245","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>(Progress of Disclosure) Notice Regarding Expected Recognition of Special Gain (Gain from Negative Goodwill) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-7239\/ir\/7239-20261029-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7239\/ir\/7239-20261029-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7239\/ir\/7239-20261029-01_wp_financial_summary\/\",\"name\":\"(Progress of Disclosure) Notice Regarding Expected Recognition of Special Gain (Gain from Negative Goodwill) - 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