Change to the Straight-Line Method of Depreciating Property, Plant and Equipment
First written in FY2021-Q1. 2 of 4 entries say "Restated". Latest entry: FY2021.
2 other companies' latest entry also says "Achieved".
- FY2021AchievedAnnual report
「As a result, compared with the previous method, operating income, ordinary income and income before income taxes for the fiscal year each increased by ¥918 million.」
The depreciation method for property, plant and equipment was changed from the declining-balance method to the straight-line method, and the cumulative impact on operating income, ordinary income and income before income taxes for the year was stated definitively as ¥918 million. - FY2021-Q3RestatedAnnual report
「As a result, compared with the previous method, operating income, ordinary income and income before income taxes for the nine months ended the third quarter each increased by ¥665 million.」
The accounting treatment involving the change in the depreciation method for property, plant and equipment from the declining-balance method to the straight-line method was continued, and the impact on profit for the nine months ended the third quarter was stated as ¥665 million. - FY2021-Q2RestatedAnnual report
「As a result, compared with the previous method, operating income for the six months ended the second quarter increased by ¥435 million, while ordinary loss and loss before income taxes each decreased by ¥435 million.」
The change to the straight-line method from the first quarter was continued, and the impact on operating income and other items for the six months ended the second quarter was stated as ¥435 million. - FY2021-Q1First statedAnnual report
「The Company and its domestic consolidated subsidiaries previously primarily used the declining-balance method to depreciate property, plant and equipment, excluding leased assets, except for buildings, excluding building fixtures, and building fixtures and structures acquired on or after 1 April 2016. From the first quarter of the fiscal year, they changed to the straight-line method. As a result, compared with the previous method, operating loss, ordinary loss and loss before income taxes for the cumulative first-quarter period each decreased by ¥218 million.」
Prompted by changes in the use of equipment under the Ninth Medium-Term Management Plan, the depreciation method for domestic property, plant and equipment was changed from the declining-balance method to the straight-line method. As a result, operating loss, ordinary loss and loss before income taxes for the current quarter each decreased by ¥218 million.