Impact on consolidated profit from expanding the scope of equity-method application
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: 2026-05-14.
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- 2026-05-14RestatedEarnings
「The amount of the impact on the opening retained earnings of the subsidiary was directly included in retained earnings. As a result, retained earnings increased by ¥321,529 thousand during the consolidated fiscal year.」
The full-year results confirm the accounting treatment under the equity method, including the subsidiary's earnings of Business Engineering Corporation and the ¥321,529 thousand impact on retained earnings. - FY2026-H1First statedAnnual report
「In applying the equity method to Business Engineering Corporation, retained earnings recognized from applying the equity method to investments in its subsidiaries became material to the consolidated financial statements. Accordingly, from the current interim consolidated accounting period, the calculation includes the profit or loss of its subsidiaries in addition to the profit or loss of Business Engineering Corporation. The impact on the subsidiaries’ retained earnings at the beginning of the period was included directly in retained earnings, resulting in an increase of ¥321.529 million in retained earnings during the current interim consolidated accounting period.」
From the current interim consolidated accounting period, the company began including the profit or loss of the subsidiaries of Business Engineering Corporation, an equity-method affiliate, in the calculation together with Business Engineering Corporation’s profit or loss. The impact on retained earnings at the beginning of the period resulted in a ¥321.529 million increase in retained earnings.