JALCO Holdings (6625) · PolicyRestated
Change in the method used to determine the fair value of rental properties and other real estate to the income capitalization method
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
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Change to the income capitalization approach for measuring the fair value of rental propertyA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2026RestatedAnnual report
「The fair values for the previous and current consolidated fiscal years were calculated primarily using the income capitalization approach.」
The income capitalization approach has continued to be used as the primary method for measuring the fair value of rental and other real estate. - FY2025First statedAnnual report
「The method for calculating fair value was changed from the previous method based on real estate appraisals to the income capitalization approach, taking into account the greater accuracy of fair value calculations. As a result of this change, the prior year-end fair value was also recalculated using the income capitalization approach.」
The method for measuring the year-end fair value of rental and other real estate was changed from the previous method based on real estate appraisals to the income capitalization approach, and the prior-year comparative figures were also reclassified.