Policy to shift the procurement of tangible fixed assets from leasing to in-house purchases
First written in FY2022-Q1. 5 of 6 entries say "Advanced", first in FY2025-H1. Latest entry: FY2026.
No other company in this theme has enough history to compare yet.
- FY2026AdvancedAnnual report
「This was attributable mainly to a ¥49.406 million increase in tools, equipment and fixtures accompanying the introduction of labor-saving robots and measuring instruments, a ¥35.476 million increase in buildings and structures due to the renewal of air-conditioning and heating equipment, and a ¥21.096 million increase in software under construction accompanying the introduction of a core system, while leased assets declined by ¥43.321 million as contract terms expired and by ¥60.821 million due to the recording of depreciation expenses, among other factors.」
The company’s owned assets, including labor-saving robots, measuring instruments and the core system, increased, while leased assets declined by ¥43.321 million. The shift from leasing to direct ownership is progressing. - FY2026-H1AdvancedAnnual report
「This was attributable mainly to a ¥34.902 million increase in tools, equipment and fixtures accompanying the introduction of the latest measuring instruments and a ¥6.476 million increase in buildings and structures, while leased assets declined by ¥43.836 million as contract terms expired and deferred tax assets declined by ¥15.177 million, mainly due to the reversal of assets associated with bonus payments and other items.」
The company’s owned tangible fixed assets increased following the acquisition of the latest measuring instruments, while leased assets declined by ¥43.836 million as lease terms expired, demonstrating the shift from leasing to direct ownership. - FY2025-H1AdvancedAnnual report
「This was attributable mainly to a ¥49.980 million investment in フェルメクテス株式会社 and a ¥108.858 million increase in tools, equipment and fixtures as capital expenditures, while leased assets declined by ¥108.886 million as lease terms expired.」
While acquisitions of tangible fixed assets progressed, leased assets declined as lease terms expired, demonstrating the shift from leasing to direct ownership in practice. - FY2022-Q1First statedAnnual report
「This change was made after reconsidering how tangible fixed assets are used in light of the policy change under which tangible fixed assets previously procured through leases would, in principle, be purchased directly. Based on the historical use of the production equipment, no rapid technological or economic obsolescence was observed. It was also determined that the equipment is expected to operate stably throughout its useful life and continue contributing to earnings. Accordingly, from the standpoint of calculating income and expenses for the appropriate periods, it was judged that changing the depreciation method to the straight-line method would more appropriately reflect the actual circumstances.」
The company disclosed a change in its policy for procuring tangible fixed assets, from primarily leasing them to purchasing them directly in principle.