ERP System Implementation Investment
First written in FY2025. 1 of 3 entries say "Advanced", first in FY2026-H1. Latest entry: FY2026.
The whole theme swung hardest in 2021: 2 of 6 companies on the "Worse" side.
2 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Management structure: Accelerate company-wide digital transformation centered on the implementation of a new core system (ERP), thereby speeding up management decision-making and improving operational efficiency and competitiveness.」
The ERP implementation is positioned not merely as a change to accounting processes, but as a core initiative for company-wide digital transformation, faster decision-making, and improved operational efficiency. - FY2026-H1AdvancedAnnual report
「This change in the valuation method was made from the current fiscal year, prompted by the introduction of an ERP system, to enable faster and more appropriate valuation of inventories based on changes in procurement prices and calculation of income and expenses by period.」
Following the introduction of the ERP system, the company changed its inventory valuation method from the FIFO method and other methods to the weighted-average method. It disclosed that the ERP investment led to a change in accounting treatment. - FY2025First statedAnnual report
「During the fiscal year, we raised funds under this policy mainly for investment in an ERP system and research and development activities.」
The company explicitly identified investment in an ERP system as a use of funds for the first time during the fiscal year.