Applying the Disclosure Standard for Accounting Estimates
First written in FY2022. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
1 other company's latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The key assumptions used in preparing the business plan for the following fiscal year, which formed the basis for estimating taxable income, are the expected number of grid-scale battery sales opportunities and the cost ratio for those opportunities.」
The disclosure of accounting estimates expanded beyond the previous inventory valuation to include the recoverability of ¥24,524 thousand in deferred tax assets, based on the number of battery sales opportunities and cost ratios. - FY2022First statedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates (Accounting Standards Board of Japan Statement No. 31, 31 March 2020) was applied from the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes on significant accounting estimates are included in Note (2) to the consolidated financial statements.」
The Accounting Standard for Disclosure of Accounting Estimates was applied to the consolidated financial statements for the end of the current consolidated fiscal year, and significant estimates, including inventory valuation, were disclosed in the notes.