Brass (2424) · PolicyFirst statedLatest Earnings (2026-06-15): "Restated"
Net presentation of rent for company-leased housing
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: 2026-06-15.
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1from disclosures
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Offsetting presentation of company-leased housing rent and employee contributionsA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- 2026-06-15RestatedEarnings
「これにより、従来の方法に比べて、販売費及び一般管理費が40,549千円減少し、営業利益が同額増加しておりますが、経常利益及び税金等調整前四半期純利益に与える影響はありません。」
借上げ社宅家賃の相殺表示を継続し、第3四半期累計期間における表示上の影響額を開示している。 - FY2026-H1First statedAnnual report
「Under internal regulations revised on 1 April 2025, land and house rent related to leased company housing and rental income received arising on or after that date are to be presented on a net basis.」
Following revisions to the internal regulations, the company has for the first time described the accounting presentation method of offsetting rent expenses related to company-leased housing against rental income received for the portion borne by employees. Compared with the previous method, selling, general and administrative expenses decrease and operating profit increases by ¥30.432 million, respectively, while there is no impact on ordinary profit or interim net income before income taxes and other adjustments.