Alps Alpine (6770) · InitiativeFirst stated

Application of Accounting Standards for Interim Financial Statements

First written in FY2027-H1. . Latest entry: FY2027-H1.

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Application of accounting standards for interim financial statements and related guidanceA theme 3 companies write about · 0 as a headwind · 0 as a tailwind

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FY2027-H1First statedAnnual report
「The Company has applied the “Accounting Standard for Interim Financial Statements” (Accounting Standard No. 37, 16 October 2025) and other relevant standards from the beginning of the interim consolidated accounting period. Accordingly, for impairment accounting for securities at the end of interim accounting periods, the Company changed from the non-reversal method previously used to the interim reversal method.」
The Company applied the accounting standards for interim financial statements and other relevant standards from the beginning of the interim consolidated accounting period and changed the method used for impairment accounting for securities from the non-reversal method to the interim reversal method. The Company stated that there was no impact.

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