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Takara Standard (7981) · InitiativeFirst stated

Change in the method for reversing valuation losses on securities following the adoption of accounting standards for interim financial statements

First written in FY2027-H1. . Latest entry: FY2027-H1.

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Application of Accounting Standards, etc. for Interim Financial StatementsA theme 10 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2027-H1First statedAnnual report

    「The Company has applied the Accounting Standard for Interim Financial Statements (Accounting Standards Board of Japan Statement No. 37, dated 16 October 2025) and other relevant standards from the beginning of the interim consolidated accounting period. Accordingly, the method for reversing valuation losses based on impairment treatment for securities has been changed from the interim write-off method previously applied to the interim wash-through method.」

    From the beginning of FY2027-H1, the Company applied the accounting standards for interim financial statements and other relevant standards, changing the method for reversing valuation losses on securities from the interim write-off method to the interim wash-through method. The Company states that the change in accounting policy had no impact on the interim consolidated financial statements.
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Change in the method for reversing valuation losses on securities following the adoption of accounting standards for interim financial statements | TAKARA STANDARD CO.,LTD. (7981) | Komori