Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Decision and Details
Board of DirectorsVoluntary Adoption of International Financial Reporting Standards (IFRS)
Decision28 October 2026
Period CoveredConsolidated financial statements and consolidated accounting documents for the fiscal year ending December 2026 and subsequent fiscal years
ImplementationScheduled to begin at the end of the fiscal year ending December 2026
Going forwardDisclosure based on IFRS is scheduled to begin at the end of the fiscal year ending December 2026. The full-year consolidated earnings forecast is scheduled to be presented under both IFRS and Japanese standards in the financial results briefing for the third quarter of the fiscal year ending December 2026.
Reason
To provide more useful information to stakeholders, including shareholders and investors, by improving the international comparability of financial information
| Item | Details |
|---|---|
| Matter Covered | Voluntary Adoption of International Financial Reporting Standards (IFRS) |
| Decision-Making Body | Board of Directors |
| Decision Date | 28 October 2026 |
| Implementation Date | Scheduled to begin at the end of the fiscal year ending December 2026 |
| Period Covered | Consolidated financial statements and consolidated accounting documents for the fiscal year ending December 2026 and subsequent fiscal years |
| Reason | To provide more useful information to stakeholders, including shareholders and investors, by improving the international comparability of financial information |
| Future plans | Disclosure based on IFRS is scheduled to begin at the end of the fiscal year ending December 2026. The full-year consolidated earnings forecast is scheduled to be presented under both IFRS and Japanese standards in the financial results briefing for the third quarter of the fiscal year ending December 2026. |
Items this document does not state (5)
AmountQuantity / scaleImpact on Business PerformanceGoverning RuleRelated previous disclosures
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To improve the international comparability of financial information and provide more useful information to stakeholders, including shareholders and investors.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.