Standardization of Cash Flow Presentation for Short-Term Borrowings
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
0 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「Previously, in cash flows from financing activities, the Company presented cash flows related to short-term borrowings separately as "proceeds from short-term borrowings" and "payments for repayment of short-term borrowings." From the current consolidated accounting year, the Company changed the presentation method by consolidating these items as "net increase (decrease) in short-term borrowings (a decrease is shown in parentheses)."」
The Company consolidated the presentation of cash flows for short-term borrowings from the current consolidated accounting year and also reclassified the comparative information for the previous fiscal year. - FY2026-H1First statedAnnual report
「Previously, in cash flows from financing activities, the Company presented cash flows related to short-term borrowings separately as "proceeds from short-term borrowings" and "payments for repayment of short-term borrowings." From the current interim consolidated accounting period, the Company changed the presentation method by consolidating these items as "net increase (decrease) in short-term borrowings (a decrease is shown in parentheses)."」
From the current interim consolidated accounting period, the Company consolidated the presentation of financing cash flows related to short-term borrowings, explaining that the purpose was to improve clarity and comparability.