FY2025-H1First statedAnnual report
「The company applied the Accounting Standard for Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022; hereinafter, the 2022 Revised Accounting Standard) and related standards from the beginning of the current interim consolidated fiscal period. Previously, amounts of corporate income taxes, inhabitant taxes and enterprise taxes, etc. on income, calculated in accordance with applicable laws and regulations, were recognised in profit or loss. The company has changed its method so that corporate income taxes, etc. on income are recognised in profit or loss, shareholders' equity or other comprehensive income according to the transactions or other events giving rise to them, and taxes corresponding to corporate income taxes, etc. recognised in accumulated other comprehensive income are recognised in profit or loss when the transactions or other events giving rise to those taxes are recognised in profit or loss.」
The company applied the 2022 Revised Accounting Standard and related standards from the beginning of the current interim consolidated fiscal period and changed the classification of corporate income taxes, etc. according to the transactions or other events giving rise to them. As a result of the application, retained earnings at the beginning of the period decreased by ¥7 million and the valuation difference on available-for-sale securities increased by ¥7 million.