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Yakult Honsha (2267) · FactFirst stated

Application of Hyperinflationary Accounting to a Subsidiary in Myanmar

First written in FY2026. . Latest entry: FY2026.

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Impact of hyperinflation accounting for the Myanmar subsidiary on consolidated profit or lossA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2026First statedAnnual report

    「During the consolidated fiscal year, the cumulative inflation rate in Myanmar over 3 years exceeded 100%, leading us to determine that a subsidiary whose functional currency is the Myanmar kyat was operating in a hyperinflationary economy. Accordingly, accounting adjustments have been made in accordance with the requirements of IAS 29, “Financial Reporting in Hyperinflationary Economies.”」

    Following the cumulative 3-year inflation rate in Myanmar exceeding 100%, hyperinflation accounting under IAS 29 was applied to the consolidated financial statements.
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Application of Hyperinflationary Accounting to a Subsidiary in Myanmar | YAKULT HONSHA CO.,LTD. (2267) | Komori