Review of the Depreciation Period for Assets Related to Water Purifiers and Dispensers
First written in FY2026-H1. 2 of 3 entries say "Advanced", first in 2026-05-12. Latest entry: FY2026.
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- FY2026AdvancedAnnual report
「Among the rental assets and contract costs held by the Group, the company reviewed the useful lives of assets related to water purifier-based water dispensers during the consolidated fiscal year, taking into account customers' cancellation history, the terms of the contract plans offered, and their economic and functional realities, and changed the useful lives on a prospective basis. As a result of this change, operating income for the consolidated fiscal year increased by ¥2,011 million and income before tax for the fiscal year increased by ¥1,966 million compared with the previous method.」
The company applied the revised useful lives of assets related to water purifier-based water dispensers for the full fiscal year and disclosed an increase of ¥2,011 million in operating income and ¥1,966 million in income before tax for the fiscal year. - 2026-05-12AdvancedEarnings
「As a result of this change, operating profit for the cumulative fourth-quarter consolidated period increased by ¥2,011 million and profit before tax increased by ¥1,966 million compared with the previous method.」
The full-year results quantify the profit impact of revising the useful lives of assets related to purified-water dispensers. - FY2026-H1First statedAnnual report
「For rental assets and contract costs held by the Group that relate to filtration-type water servers, we reviewed the amortization periods during the six months ended 30 September 2025 and changed them prospectively after considering customers’ cancellation history, the terms of the contract plans offered and the economic and functional circumstances. As a result, compared with the previous method, operating profit for the six months ended 30 September 2025 increased by ¥958 million and profit before tax for the interim period increased by ¥938 million.」
The Group reviewed and prospectively changed the amortization periods for filtration-type water-server rental assets and contract costs based on customer cancellation history and contract plans. The impact was an increase of ¥958 million in operating profit and ¥938 million in interim profit before tax.