Worth reading
66In focus
Scored from 5 of 6 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Decision and Details
Board of DirectorsVoluntary adoption of International Financial Reporting Standards (IFRS)
Decision15 July 2026
Period CoveredFiscal year ending May 2026
ImplementationScheduled to apply beginning with the consolidated financial statements included in the annual securities report for the fiscal year ending May 2026
Going forwardThe annual securities report for the fiscal year ending May 2026 will use IFRS. The earnings release is also scheduled to be disclosed under IFRS at a later date. The consolidated financial statements for the fiscal year ending May 2026 are scheduled to be disclosed under Japanese GAAP.
Reason
The decision was made to improve the international comparability of financial information, advance growth strategies including M&A, and prepare for future global expansion.
| Item | Details |
|---|---|
| Matter Covered | Voluntary adoption of International Financial Reporting Standards (IFRS) |
| Decision-Making Body | Board of Directors |
| Decision Date | 15 July 2026 |
| Implementation Date | Scheduled to apply beginning with the consolidated financial statements included in the annual securities report for the fiscal year ending May 2026 |
| Period Covered | Fiscal year ending May 2026 |
| Reason | The decision was made to improve the international comparability of financial information, advance growth strategies including M&A, and prepare for future global expansion. |
| Future plans | The annual securities report for the fiscal year ending May 2026 will use IFRS. The earnings release is also scheduled to be disclosed under IFRS at a later date. The consolidated financial statements for the fiscal year ending May 2026 are scheduled to be disclosed under Japanese GAAP. |
Items this document does not state (5)
AmountQuantity / scaleImpact on Business PerformanceGoverning RuleRelated previous disclosures
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The decision was made to improve the international comparability of financial information, advance growth strategies including M&A, and prepare for future global expansion.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.