Worth reading
48Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Definitive
How definitive the wording is.Decision and Details
Board of DirectorsVoluntary adoption of International Financial Reporting Standards (IFRS)
Decision31 March 2026
Period CoveredFrom the first quarter of the fiscal year ending March 2027 onward
ImplementationScheduled to be applied from the first quarter of the fiscal year ending March 2027
Going forwardThe earnings forecast for the fiscal year ending March 2027 is scheduled to be disclosed under IFRS in the financial results summary for the fiscal year ending March 2026. IFRS is scheduled to be applied to disclosure materials for the first through third quarters and the full year of the fiscal year ending March 2027.
Reason
To further promote global management and enhance the international comparability of financial information in the capital markets by standardizing accounting standards across the Group, among other objectives
| Item | Details |
|---|---|
| Matter Covered | Voluntary adoption of International Financial Reporting Standards (IFRS) |
| Decision-Making Body | Board of Directors |
| Decision Date | 31 March 2026 |
| Implementation Date | Scheduled to be applied from the first quarter of the fiscal year ending March 2027 |
| Period Covered | From the first quarter of the fiscal year ending March 2027 onward |
| Reason | To further promote global management and enhance the international comparability of financial information in the capital markets by standardizing accounting standards across the Group, among other objectives |
| Future plans | The earnings forecast for the fiscal year ending March 2027 is scheduled to be disclosed under IFRS in the financial results summary for the fiscal year ending March 2026. IFRS is scheduled to be applied to disclosure materials for the first through third quarters and the full year of the fiscal year ending March 2027. |
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 standardize accounting standards across the Group, further promote global management, and enhance the international comparability of financial information in the capital markets.
How to read this page
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