Komori
Intramart (3850) · PolicyRestated

Change to the Straight-Line Method for Depreciating Property, Plant and Equipment

First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2018.

4entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY20182016: 120162017: 220172018: 12018
Same theme, other companies
Change in Depreciation Method Based on Actual Usage at Domestic Consolidated CompaniesA theme 20 companies write about · 0 as a headwind · 11 as a tailwind

15 other companies' latest entry also says "Restated".

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Showing 14 of the 20 companies compared. The sentences above are computed from all 20.
Full recordFilings, disclosures and news, newest first
  1. FY2018RestatedAnnual report

    「The straight-line method is used to depreciate property, plant and equipment.」

    The straight-line method continues to be used to depreciate property, plant and equipment.
  2. FY2017RestatedAnnual report

    「Previously, for the depreciation of property, plant and equipment, the Company and its domestic consolidated subsidiaries used the declining-balance method except for buildings, but changed to the straight-line method from the current consolidated fiscal year.」

    The accounting policy change from the declining-balance method to the straight-line method is reconfirmed as a change in accounting policy in the annual financial statements.
  3. FY2017-Q3RestatedAnnual report

    「Previously, for the depreciation of property, plant and equipment, the Company and its domestic consolidated subsidiaries used the declining-balance method except for buildings, but changed to the straight-line method from the first quarter of the consolidated fiscal year.」

    The change in the depreciation method from the declining-balance method to the straight-line method from the first quarter is restated in the accounting policies note.
  4. FY2017-Q2First statedAnnual report

    「Previously, for the depreciation of property, plant and equipment, the Company and its domestic consolidated subsidiaries used the declining-balance method except for buildings, but changed to the straight-line method from the first quarter of the consolidated fiscal year.」

    Following a review indicating that fixed assets were operating steadily over their useful lives, the domestic consolidated companies changed their depreciation method from the declining-balance method to the straight-line method.
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Intramart's next results are scheduled for 2026-10-28. Read the earnings preview
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