{"id":33540,"date":"2026-03-06T12:06:47","date_gmt":"2026-03-06T03:06:47","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7279-20260306-01_wp_financial_summary\/"},"modified":"2026-03-06T12:06:47","modified_gmt":"2026-03-06T03:06:47","slug":"7279-20260306-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7279\/ir\/7279-20260306-01_wp_financial_summary\/","title":{"rendered":"Notice on Recording Special Profit (Gain on Negative Goodwill)"},"content":{"rendered":"<p>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.<\/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,"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 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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":"7279","jir_company_name":"Hirlex Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/7279-20260306-01.pdf","jir_short_summary":"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.","jir_summary":"### Overview of Special Profit Recording\nHirlex 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.\n\n### Future Outlook\nThis special profit has been incorporated in the \u201cNotice of Revisions to the Consolidated Earnings Forecast for the Second Quarter (Interim) and Full Year of the Fiscal Year Ending October 2026\u201d 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.","jir_financial_highlights":"Gain on Negative Goodwill (Special Profit): JPY 26,837 million (Unknown)","jir_category":"","jir_hashtags":"#HirlexCorporation, #SpecialProfit, #FinancialReporting, #JapaneseStocks","jir_key_figures":"Gain on Negative Goodwill: JPY 26,837 million (recorded in Q1 of FY October 2026)\nShare Acquisition Date of Mitsui Kinzoku Act Co., Ltd.: 2025-11-04\nEffective Acquisition Date: 2025-10-01","jir_meta_title":"Hirlex Corporation Announces Recording of Gain on Negative Goodwill of JPY 26,837 Million","jir_meta_description":"Hirlex Corporation recorded a gain on negative goodwill of JPY 26,837 million as a special profit in Q1 of the fiscal year ending October 2026, associated with the acquisition of Mitsui Kinzoku Act Co., Ltd. This has been incorporated into earnings forecasts.","jir_og_title":"Hirlex Corporation Announces Special Profit of JPY 26,837 Million","jir_og_description":"Following the subsidiary acquisition of Mitsui Kinzoku Act Co., Ltd., a gain on negative goodwill of JPY 26,837 million was recorded. This is a significant IR disclosure reflected in earnings forecasts.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9436,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-33540","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 on Recording Special Profit (Gain on 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-7279\/ir\/7279-20260306-01_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-7279\/ir\/7279-20260306-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7279\/ir\/7279-20260306-01_wp_financial_summary\/\",\"name\":\"Notice on Recording Special Profit (Gain on Negative Goodwill) - 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