Standardization of inventory valuation methods following the merger with インテック

「From the current interim consolidated accounting period, our group has changed the primary valuation method for merchandise and finished goods included in inventories from the cost method based primarily on the first-in, first-out method, with book values written down when profitability declines, to the cost method based primarily on the specific identification method, also with book values written down when profitability declines. This change was made following our absorption-type merger with the consolidated subsidiary 株式会社インテック on 1 July 2026, for the purpose of standardizing profit management methods for merchandise and finished goods and achieving more precise periodic profit calculations. The impact of this change is immaterial.」