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Disclosure6832AOI ELECTRONICS CO.,LTD.Electrical Equipment and Precision Instruments

Notice Regarding a Change in Depreciation Method

The depreciation method for property, plant and equipment will be changed from the declining-balance method, which has generally been used to date, to the straight-line method as a general rule from the fiscal year ending March 2027 onward.

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55In focus
Scored from 5 of 6 sections
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Neutral
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Wording
Definitive
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Decision and Details

The Company's Board of Directors

Change in the depreciation method for property, plant and equipment

Decision8 May 2026
Period CoveredFiscal year ending March 2027 onward
ImplementationScheduled to apply from the fiscal year ending March 2027
Going forwardThe depreciation method is scheduled to be changed to the straight-line method as a general rule from the fiscal year ending March 2027.
Reason

To apply accounting treatment that reflects the business environment

Impact on Business Performance

For the consolidated earnings forecast for the fiscal year ending March 2027, refer to the “Summary of Financial Results for the Fiscal Year Ended March 2026 [Japanese GAAP] (Consolidated)” published today.

Decision and Details
ItemDetails
Matter CoveredChange in the depreciation method for property, plant and equipment
Decision-Making BodyThe Company's Board of Directors
Decision Date8 May 2026
Implementation DateScheduled to apply from the fiscal year ending March 2027
Period CoveredFiscal year ending March 2027 onward
Impact on Business PerformanceFor the consolidated earnings forecast for the fiscal year ending March 2027, refer to the “Summary of Financial Results for the Fiscal Year Ended March 2026 [Japanese GAAP] (Consolidated)” published today.
ReasonTo apply accounting treatment that reflects the business environment
Future plansThe depreciation method is scheduled to be changed to the straight-line method as a general rule from the fiscal year ending March 2027.
Items this document does not state (4)
AmountQuantity / scaleGoverning 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 apply accounting treatment that reflects the business environment.

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.
Notice Regarding a Change in Depreciation Method | AOI ELECTRONICS CO.,LTD. (6832) timely disclosure | Komori