Application of IFRS 16 “Leases” to Certain Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 3 of 17 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
24 other companies' latest entry also says "Other".
- FY2026-H1Increase in right-of-use assetsAnnual report
「Right-of-use assets (net) 4,079 4,283」
Right-of-use assets increased from ¥4,079 million at the end of the previous consolidated fiscal year to ¥4,283 million. - FY2025-H1Increase in right-of-use assets from the end of the previous fiscal yearAnnual report
「Right-of-use assets (net) 3,564 3,711」
Reflecting the application of IFRS 16 by certain overseas consolidated subsidiaries, right-of-use assets increased from ¥3,564 million at the end of the previous consolidated fiscal year to ¥3,711 million. - FY2024-Q2Right-of-use assets decreased slightly from the end of the previous fiscal year but increased from the previous quarterAnnual report
「Right-of-use assets (net) 1,877 1,871」
Right-of-use assets decreased slightly from ¥1,877 million at the end of the previous consolidated fiscal year to ¥1,871 million. Meanwhile, they increased from ¥1,757 million at the time of the previous quarterly report. - FY2024-Q1Decrease in right-of-use assetsAnnual report
「Right-of-use assets (net) 1,877 1,757」
Right-of-use assets decreased from ¥1,877 million at the end of the previous consolidated fiscal year to ¥1,757 million. - FY2023-Q3Right-of-use assets continue to declineAnnual report
「Right-of-use assets (net) 743 602」
Reflecting the application of IFRS 16 by certain overseas consolidated subsidiaries, right-of-use assets decreased from ¥743 million at the end of the previous fiscal year to ¥602 million. - FY2023-Q2Right-of-use assets decreased from the end of the previous fiscal yearAnnual report
「Right-of-use assets (net) 743 651」
Reflecting the application of IFRS 16 by certain overseas consolidated subsidiaries, right-of-use assets decreased from ¥743 million at the end of the previous fiscal year to ¥651 million. - FY2023-Q1Right-of-use assets decreased from the end of the previous fiscal yearAnnual report
「Right-of-use assets, net 743 712」
Reflecting the application of IFRS 16 at certain overseas consolidated subsidiaries, right-of-use assets decreased from ¥743 million at the end of the previous fiscal year to ¥712 million. - FY2022Increase in right-of-use assetsAnnual report
「Right-of-use assets, net 611 743」
Reflecting the application of IFRS 16 at certain overseas consolidated subsidiaries, right-of-use assets increased from ¥611 million at the end of the previous fiscal year to ¥743 million. - FY2022-Q3Right-of-use assets increased from the end of the previous fiscal yearAnnual report
「Right-of-use assets, net 611 716」
Reflecting the application of IFRS 16 Leases at certain overseas consolidated subsidiaries, right-of-use assets increased from ¥611 million at the end of the previous consolidated fiscal year to ¥716 million. - FY2022-Q2Right-of-use assets increased from the end of the previous fiscal yearAnnual report
「Right-of-use assets, net 611 668」
Reflecting the application of IFRS 16 Leases at certain overseas consolidated subsidiaries, right-of-use assets increased from ¥611 million at the end of the previous consolidated fiscal year to ¥668 million. - FY2022-Q1Right-of-use assets decreased from the end of the previous fiscal yearAnnual report
「Right-of-use assets, net 611 565」
Reflecting the application of IFRS 16 Leases at certain overseas consolidated subsidiaries, right-of-use assets decreased from ¥611 million in the same period of the previous year to ¥565 million. - FY2021-Q3Increase in right-of-use assets due to the application of IFRS 16Annual report
「Right-of-use assets, net 616 697」
Reflecting the application of IFRS 16 Leases at certain overseas consolidated subsidiaries, right-of-use assets increased from ¥616 million at the end of the previous consolidated fiscal year to ¥697 million. - FY2021-Q2RestatedAnnual report
「Right-of-use assets, net 616 632」
Reflecting the application of IFRS 16 Leases at certain overseas consolidated subsidiaries, right-of-use assets increased from ¥616 million at the end of the previous consolidated fiscal year to ¥632 million. - FY2020AdvancedAnnual report
「From the current consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16 Leases and, in principle, recognized all leases as lessees as assets and liabilities on the balance sheet.」
The application of IFRS 16 at certain overseas consolidated subsidiaries was reflected in the full-year results, with increases of ¥616 million in right-of-use assets, ¥182 million in current liabilities and ¥352 million in non-current liabilities recorded. - FY2020-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16 Leases and, in principle, recognized all leases as lessees as assets and liabilities on the balance sheet.」
The policy of applying IFRS 16 at certain overseas consolidated subsidiaries continues. Right-of-use assets of ¥655 million were recorded at the end of the third quarter. - FY2020-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16 Leases and, in principle, recognized all leases as lessees as assets and liabilities on the balance sheet.」
The policy of applying IFRS 16 at certain overseas consolidated subsidiaries continues. At the end of the second quarter, right-of-use assets of ¥706 million, current liabilities of ¥195 million and non-current liabilities of ¥436 million were recorded. - FY2020-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16 Leases and, in principle, recognized all leases as lessees as assets and liabilities on the balance sheet.」
From the first quarter, certain overseas consolidated subsidiaries applied IFRS 16 and recorded right-of-use assets of ¥692 million, current liabilities of ¥216 million and non-current liabilities of ¥477 million.