Change in the Classification of R&D Expenses and Reform of the Development Organization
First written in FY2026-H1. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
0 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「As part of this effort, we have set out the growth of the DX business by integrating a software platform with our traditional currency-processing machines. We aim to pursue this consistently, from hardware development in the core business through the development of new services and solutions for creating new value in our new business areas. As an organizational reform to support this effort, we changed the organizational structure of the development division and began full-scale operation in the current consolidated fiscal year.」
The change in the organizational structure of the development division was fully implemented from the current consolidated fiscal year, and the classification of research and development expenses was changed from cost of sales to selling, general and administrative expenses. - FY2026-H1First statedAnnual report
「From the current interim consolidated fiscal period, the Company has changed the method of accounting for research and development expenses, which had previously been included in cost of sales, to include them in selling, general and administrative expenses.」
To reflect the change in the organizational structure of the development division, the classification of research and development expenses was changed from cost of sales to selling, general and administrative expenses. The change was applied retrospectively to the previous interim period and previous fiscal year.