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Human Metabolome Technologies (6090) · PolicyRestated

Change to the Straight-Line Method for Depreciating Property, Plant and Equipment

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

3entries
2years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 120212022: 22022
Same theme, other companies
General Change to the Straight-Line Depreciation Method for Tangible Fixed AssetsA theme 6 companies write about · 0 as a headwind · 5 as a tailwind

5 other companies' latest entry also says "Restated".

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  1. FY2022-Q3RestatedAnnual report

    「As a result, compared with the previous method, operating income, ordinary income and profit before income taxes for the cumulative consolidated third quarter increased by ¥3.871 million, respectively.」

    The change to the straight-line method has been applied continuously, with the impact on operating income and other items for the cumulative third quarter disclosed as ¥3.871 million.
  2. FY2022-Q2RestatedAnnual report

    「As a result, compared with the previous method, operating profit, ordinary profit, and quarterly profit before income taxes for the cumulative second quarter of the current consolidated fiscal year each increased by ¥2.581 million.」

    The company continued applying the change to the straight-line method and disclosed an impact of ¥2.581 million on operating profit and related items for the cumulative second quarter of the current fiscal year.
  3. FY2022-Q1First statedAnnual report

    「For depreciation of property, plant and equipment, excluding lease assets, the company had used the declining-balance method, except for building fixtures acquired on or after 1 April 2016, but changed to the straight-line method from the first quarter of the current consolidated fiscal year.」

    Following a review of how production facilities are used, the company changed from the declining-balance method to the straight-line method from the first quarter of FY2022. As a result of the change, operating loss, ordinary loss, and quarterly loss before income taxes each decreased by ¥1.290 million.
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