S-Pool (2471) · FactAdvanced
Recognition of Right-of-Use Assets and Lease Liabilities under IFRS
First written in FY2023. 4 of 5 entries say "Advanced", first in FY2024. Latest entry: 2026-10-14.
5entries
3years
2from disclosures
How it moved
Same theme, other companies
IFRS 16 (Leases) ImplementationA theme 154 companies write about · 2 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2025: 7 of 19 companies on the "Worse" side.
15 other companies' latest entry also says "Advanced".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 154 companies compared. The sentences above are computed from all 154.Full recordFilings, disclosures and news, newest first
- FY2025AdvancedAnnual report
「The increases in right-of-use assets in the previous consolidated fiscal year and the current consolidated fiscal year were ¥4,475 million and ¥2,952 million, respectively.」
Right-of-use assets continued to increase with the expansion of plantations and other operations. The increase for the current fiscal year was ¥2,952 million, bringing the fiscal year-end balance to ¥15,531 million. - FY2024AdvancedAnnual report
「The increases in right-of-use assets in the previous consolidated fiscal year and the current consolidated fiscal year were ¥5,539 million and ¥4,475 million, respectively.」
With the expansion of plantations and other operations, right-of-use assets increased from ¥12,394 million in the previous fiscal year to ¥14,798 million, while lease liabilities increased from ¥12,308 million to ¥14,752 million. - FY2023First statedAnnual report
「As a result, under IFRS, right-of-use assets and lease liabilities increased by ¥12,365 million and ¥12,275 million, respectively, compared with Japanese GAAP.」
The company disclosed that the first-time adoption of IFRS resulted in a substantial increase in right-of-use assets and lease liabilities compared with Japanese GAAP.