SanBio (4592) · FactRestated
Adoption of the accounting standard for corporate tax, inhabitants' tax and enterprise tax
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
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Adoption of the Corporate Income Tax Accounting StandardA theme 946 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2026RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The amended accounting standards concerning corporate income taxes, inhabitants' taxes and enterprise taxes were applied from the beginning of the current consolidated fiscal year, and it was explained that there was no impact on the consolidated financial statements. - FY2026-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The amended accounting standards concerning corporate income taxes, inhabitants' taxes and enterprise taxes were applied from the beginning of the interim consolidated accounting period commencing on 1 February 2025. It is stated that the change in accounting policies had no impact on the interim consolidated financial statements.