Change in the Depreciation Method for Property, Plant and Equipment to the Straight-Line Method
First written in FY2025-H1. 1 of 3 entries say "Achieved", first in FY2026. Latest entry: FY2026.
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- FY2026AchievedAnnual report
「The straight-line method is used to depreciate tangible fixed assets, excluding leased assets.」
The Company confirmed that the straight-line method, introduced in the previous fiscal year for tangible fixed assets, continues to apply as the accounting policy for the current fiscal year. - FY2025Updated the Full-Year Impact of AdoptionAnnual report
「As a result of this change, compared with the previous method, depreciation expense for the consolidated fiscal year under review decreased by ¥173 million. Consequently, operating income increased by ¥150 million, while ordinary income and net income before income taxes increased by ¥151 million each.」
The full-year impact of changing the depreciation method for tangible fixed assets to the straight-line method was a ¥173 million decrease in depreciation expense, a ¥150 million increase in operating income and a ¥151 million increase in ordinary income and related measures. - FY2025-H1First statedAnnual report
「Previously, the Company and its domestic consolidated subsidiaries primarily used the declining-balance method to depreciate tangible fixed assets, excluding leased assets, although the straight-line method was used for building improvements and structures acquired on or after 1 April 2016. From the current interim consolidated accounting period, the Company changed to the straight-line method.」
In light of maintaining and strengthening the domestic business platform, expanding overseas operations and reallocating production sites under the Fifth Medium-Term Management Plan, the Company changed the depreciation method for tangible fixed assets to the straight-line method. As a result, depreciation expense for the interim consolidated accounting period decreased by ¥77 million, operating income increased by ¥62 million, and ordinary income and interim net income before income taxes increased by ¥63 million each.