Worth reading
43Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Decision and Details
Board of DirectorsVoluntary adoption of International Financial Reporting Standards (IFRS)
Decision14 July 2026
Period CoveredThe fiscal year ending August 2027 and thereafter
ImplementationScheduled to apply from the first through third quarters and the fiscal year-end of the fiscal year ending August 2027
Going forwardFor the fiscal year ending August 2026, disclosures will be prepared under the Japanese standards, and the financial results summary for the fiscal year ending August 2026 is scheduled to be disclosed under IFRS at a later date. IFRS is scheduled to be applied from the fiscal year ending August 2027.
Reason
To enhance the international comparability and usefulness of financial information in the capital markets in anticipation of future overseas expansion, and to strengthen the foundation for group management.
| Item | Details |
|---|---|
| Matter Covered | Voluntary adoption of International Financial Reporting Standards (IFRS) |
| Decision-Making Body | Board of Directors |
| Decision Date | 14 July 2026 |
| Implementation Date | Scheduled to apply from the first through third quarters and the fiscal year-end of the fiscal year ending August 2027 |
| Period Covered | The fiscal year ending August 2027 and thereafter |
| Reason | To enhance the international comparability and usefulness of financial information in the capital markets in anticipation of future overseas expansion, and to strengthen the foundation for group management. |
| Future plans | For the fiscal year ending August 2026, disclosures will be prepared under the Japanese standards, and the financial results summary for the fiscal year ending August 2026 is scheduled to be disclosed under IFRS at a later date. IFRS is scheduled to be applied from the fiscal year ending August 2027. |
Items this document does not state (5)
AmountQuantity / scaleImpact on Business PerformanceGoverning RuleRelated previous disclosures
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To enhance the international comparability and usefulness of financial information in the capital markets in anticipation of future overseas expansion, and to strengthen the foundation for group management.
How to read this page
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