Change to straight-line depreciation for property and buildings in connection with real estate development investment
First written in FY2023-Q1. . Latest entry: FY2023.
0 other companies' latest entry also says "Other".
- FY2023Full-Year Impact of the Change in Depreciation Method ConfirmedAnnual report
「これにより、従来の方法と比べて、当連結会計年度の営業利益、経常利益及び税金等調整前当期純利益はそれぞれ203百万円増加している。」
建物・構築物の減価償却方法を定率法から定額法へ変更した影響は、通期で営業利益、経常利益、税金等調整前当期純利益をそれぞれ2億3百万円押し上げた。 - FY2023-Q2減価償却方法変更の累計影響額拡大Annual report
「これにより、従来の方法と比べて、当第２四半期連結累計期間の営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ87百万円増加している。」
建物及び構築物の減価償却方法を定率法から定額法へ変更した影響について、利益への増加効果は第1四半期の36百万円から第2四半期累計で87百万円となっている。 - FY2023-Q1First statedAnnual report
「The Company had previously used the declining-balance method to depreciate buildings and structures. As it accelerates initiatives in construction-related businesses as part of the Medium-Term Management Plan and expects investment in real-estate development to become more substantial, it determined that the straight-line method, which allocates costs evenly over the useful life, is a more reasonable depreciation method for appropriately reflecting the long-term and stable realization of investment effects in period profit or loss, and changed to the straight-line method from the beginning of the first quarter of the current consolidated fiscal year.」
Against a background of accelerating construction-related businesses and increased real-estate development investment, the Company changed depreciation for buildings and structures from the declining-balance method to the straight-line method. The change increased operating income, ordinary income and income before taxes by ¥36 million each.