Decision and Details
Board of DirectorsVoluntary adoption of International Financial Reporting Standards (IFRS)
To improve convenience for domestic and overseas shareholders, investors and other stakeholders by enhancing the international comparability of financial information in the capital markets and expanding disclosure as the Company accelerates business development, including M&A, and expands its business areas
| Item | Details |
|---|---|
| Matter Covered | Voluntary adoption of International Financial Reporting Standards (IFRS) |
| Decision-Making Body | Board of Directors |
| Decision Date | 20 May 2026 |
| Implementation Date | Scheduled to apply from the fiscal year-end of the fiscal year ending September 2027 |
| Period Covered | Fiscal year ending September 2027 and thereafter |
| Reason | To improve convenience for domestic and overseas shareholders, investors and other stakeholders by enhancing the international comparability of financial information in the capital markets and expanding disclosure as the Company accelerates business development, including M&A, and expands its business areas |
| Related previous disclosures | 5 March 2026 disclosure: “Social Care Business: Medium-Term Plan Social Care Growth & Roll-up 2030” |
| Future plans | IFRS will be applied to the earnings release, consolidated financial statements for corporate law purposes and annual securities report for the fiscal year ending September 2027. |
Items this document does not state (4)
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 Company will accelerate business development, including M&A, and expand its business areas. By improving the international comparability of financial information in the capital markets and enhancing disclosure, it aims to improve convenience for domestic and overseas shareholders, investors and other stakeholders.