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Suzuden (7480) · PolicyAdvanced

Change in Depreciation Method for Building Improvements and Structures

First written in FY2017-Q2. 2 of 3 entries say "Advanced", first in FY2017-Q3. Latest entry: FY2017.

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ProgressHeldSoftenedWorseFirst statedFY2017-Q2AdvancedFY2017-Q3 – FY20172016: 120162017: 22017
Same theme, other companies
Change in Depreciation Method for Building Improvements and StructuresA theme 345 companies write about · 0 as a headwind · 42 as a tailwind

The whole theme swung hardest in 2024: 3 of 18 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 345 threads.
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  1. FY2017AdvancedAnnual report

    「As a result, operating income, ordinary income and profit before income taxes for the fiscal year increased by ¥9.675 million each.」

    The full-year impact of the change in the depreciation method on profit was quantified at ¥9.675 million.
  2. FY2017-Q3AdvancedAnnual report

    「In line with the revision of the Corporation Tax Act, we applied the Practical Treatment of Changes in Depreciation Methods Related to the Fiscal 2016 Tax Reform in the first-quarter consolidated accounting period, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. As a result, operating income, ordinary income and profit before income taxes for the nine months ended the third quarter increased by ¥2.446 million each.」

    The impact of the change in the depreciation method for building improvements and structures on profit for the nine months ended the third quarter was quantified at ¥2.446 million.
  3. FY2017-Q2First statedAnnual report

    「We applied the Practical Treatment of Changes in Depreciation Methods Related to the Fiscal 2016 Tax Reform in the first-quarter consolidated accounting period, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」

    In line with the tax reform, the depreciation method for the applicable assets was changed from the declining-balance method to the straight-line method. The impact of the change on profit for the six months ended the second quarter was considered immaterial.
Moved together

"Dependence on Capital Expenditure, Manufacturing Demand, and Construction Demand" moved the same way as this thread, in the same document, in 2 of its 3 moves.

22★12
  1. ★This thread
  2. 1Dependence on Capital Expenditure, Manufacturing Demand, and Construction Demand2×
  3. 2Higher Sales and Lower Profit Excluding Specific Projects2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Suzuden's next results are scheduled for 2026-11-02. Read the earnings preview
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Change in Depreciation Method for Building Improvements and Structures | SUZUDEN CORPORATION (7480) | Komori