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M&A Capital Partners (6080) · InitiativeAchieved

First-time Adoption of IFRS and Preparation for IFRS 18 Adoption

First written in FY2025. 2 of 3 entries say "Achieved", first in 2026-04-30. Latest entry: FY2026-H1.

3entries
2years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2025Achieved2026-04-30 – FY2026-H12025: 120252026: 22026
Same theme, other companies
Enhancing Financial Information Comparability and Financing Through IFRS AdoptionA theme 150 companies write about · 0 as a headwind · 139 as a tailwind

38 other companies' latest entry also says "Achieved".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 150 companies compared. The sentences above are computed from all 150.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1AchievedAnnual report

    「In addition, our group has presented consolidated financial statements in accordance with IFRS since the end of the previous consolidated fiscal year, and has reclassified the figures for the previous interim consolidated accounting period to IFRS for comparison and analysis.」

    The company has confirmed that it has presented IFRS-compliant consolidated financial statements since the end of the previous fiscal year and reclassified the comparative figures for the previous interim period to IFRS. The initial adoption of IFRS was reflected in the actual interim disclosure.
  2. 2026-04-30AchievedEarnings presentation

    「We have applied International Financial Reporting Standards (IFRS) since the end of September 2025.」

    The company explicitly stated in its materials for the second quarter of the fiscal year ending September 2026 that it had completed its first-time adoption of IFRS.
  3. FY2025First statedAnnual report

    「Our group presents consolidated financial statements in accordance with IFRS for the consolidated fiscal year ended 30 September 2025. The most recent consolidated financial statements prepared in accordance with accounting standards generally accepted as fair and appropriate in Japan were for the consolidated fiscal year ended 30 September 2024, and the date of transition to IFRS was 1 October 2023.」

    The company initially adopted IFRS from the fiscal year ending September 2025, with 1 October 2023 as the transition date. It also plans to apply IFRS 18 from the fiscal year ending September 2028 and has newly begun transitioning its accounting and disclosure standards.
Moved together

"Increase in Completed M&A Deals and Large-Scale Transactions" moved the same way as this thread, in the same document, in 2 of its 3 moves.

222222★123456
  1. ★This thread
  2. 1Increase in Completed M&A Deals and Large-Scale Transactions2×
  3. 2Business Succession M&A Needs of Mid-Sized and Small and Medium-Sized Companies2×
  4. 3Higher Revenue, Lower Profit, and Increased Growth Investment and Advertising Expenses2×
  5. 4Improving the Quality of M&A Brokerage Services2×
  6. 5No-dividend policy prioritizing growth investment and strengthening the financial base2×
  7. 6Recovery of the Domestic M&A Market and Diversification of Buyer and Divestment Needs2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
M&A Capital Partners's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the Earnings presentation of 2026-04-30: "Achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
First-time Adoption of IFRS and Preparation for IFRS 18 Adoption | M&A Capital Partners Co.,Ltd. (6080) | Komori