MonotaRO (3064) · InitiativeRestated
Changing the Tax Expense Calculation Method to Improve Interim Closing Efficiency
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Streamlining Tax Expense Calculations in Quarterly Financial ResultsA theme 99 companies write about · 0 as a headwind · 86 as a tailwind
80 other companies' latest entry also says "Restated".
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Showing 14 of the 99 companies compared. The sentences above are computed from all 99.Full recordFilings, disclosures and news, newest first
- FY2026-H1RestatedAnnual report
「Income tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year including the interim consolidated accounting period, and multiplying interim profit before income taxes by the estimated effective tax rate.」
中間決算における税金費用について、見積実効税率を用いる計算方法を継続して適用している。 - FY2025-H1First statedAnnual report
「従来、税金費用につきましては、原則的な方法により計算しておりましたが、中間決算業務の一層の効率化を図るため、当中間連結会計期間より（中間連結財務諸表の作成に特有の会計処理の適用）に記載の方法に変更しております。なお、この変更による影響は軽微であるため、遡及適用は行っておりません。」
中間決算業務の効率化を目的として、税金費用の計算方法を原則的方法から、中間連結財務諸表に特有の会計処理である見積実効税率を用いる方法へ変更した。影響は軽微で遡及適用は行っていない。