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Leader Electronics (6867) · PolicyRestated

Change in Depreciation Method for Building Fixtures and Structures

First written in FY2017-Q1. 5 of 6 entries say "Restated". Latest entry: FY2019.

6entries
4years
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ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY20192016: 220162017: 220172018: 120182019: 12019
Same theme, other companies
Change in depreciation method for building improvements and structuresA theme 407 companies write about · 0 as a headwind · 42 as a tailwind

The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 407 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2019RestatedAnnual report

    「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」

    The change in the depreciation method for building fixtures and structures continues to be applied.
  2. FY2018RestatedAnnual report

    「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」

    The change in the depreciation method for building fixtures and structures continues to be applied.
  3. FY2017RestatedAnnual report

    「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method. This has had no impact on the consolidated financial statements.」

    The change in the depreciation method and the absence of any impact on profit or loss or the consolidated financial statements have also been confirmed in the annual financial statements.
  4. FY2017-Q3RestatedAnnual report

    「In accordance with the revision of the Corporation Tax Act, the Company applied the "Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform" (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the current fiscal year, and changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. This had no impact on profit or loss.」

    The change in the depreciation method applied from the first quarter and the absence of any impact on profit or loss have been reconfirmed.
  5. FY2017-Q2RestatedAnnual report

    「In accordance with the revision of the Corporation Tax Act, the Company applied the "Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform" (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the current fiscal year, and changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. This had no impact on profit or loss.」

    The notes reconfirm the change in the depreciation method applied from the first quarter and the absence of any impact on profit or loss.
  6. FY2017-Q1First statedAnnual report

    「In accordance with the revision of the Corporation Tax Act, the company applied the “Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform” (Practical Response Report No. 32, 17 June 2016) from the first quarter of the current consolidated fiscal year, changing the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. This had no impact on profit or loss.」

    For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The disclosure states that this had no impact on profit or loss.
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Leader Electronics's next results are scheduled for 2026-11-05. Read the earnings preview
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