Worth reading
63In focus
Scored from 5 of 6 sectionsDirection
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)
Decision13 May 2026
Period CoveredFiscal year ending March 2027 onward
ImplementationScheduled to apply from the fiscal year ending March 2027
Going forwardIn June 2026, the securities report for the fiscal year ended March 2026 will be disclosed under US GAAP, and IFRS is scheduled to be applied from the earnings summary for the first quarter of the fiscal year ending March 2027, to be released in August 2026.
Reason
Improvement of the international comparability of financial information, among other objectives
| Item | Details |
|---|---|
| Matter Covered | Voluntary adoption of International Financial Reporting Standards (IFRS) |
| Decision-Making Body | Board of Directors |
| Decision Date | 13 May 2026 |
| Implementation Date | Scheduled to apply from the fiscal year ending March 2027 |
| Period Covered | Fiscal year ending March 2027 onward |
| Reason | Improvement of the international comparability of financial information, among other objectives |
| Future plans | In June 2026, the securities report for the fiscal year ended March 2026 will be disclosed under US GAAP, and IFRS is scheduled to be applied from the earnings summary for the first quarter of the fiscal year ending March 2027, to be released in August 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.The purpose is to improve the international comparability of financial information, among other objectives.
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.