Worth reading
63In focus
Scored from 5 of 6 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Decision and Details
Board of DirectorsVoluntary adoption of International Financial Reporting Standards (IFRS)
Decision30 March 2026
Period CoveredConsolidated financial statements and related disclosure materials for the fiscal year ending March 2026 and thereafter
ImplementationFrom the annual securities report for the fiscal year ending March 2026 (planned)
Going forwardThe earnings release for the fiscal year ending March 2026 will use Japanese standards, while the annual securities report for the same fiscal year is planned to use IFRS. The quarterly earnings releases and semi-annual reports for the first through third quarters of the fiscal year ending March 2027, as well as the earnings release, consolidated financial statements and annual securities report for the fiscal year ending March 2027, are planned to use IFRS. The Company also plans to disclose the earnings release for the fiscal year ending March 2026 under IFRS at a later date.
Reason
To improve the international comparability of financial information disclosed in the capital markets
| Item | Details |
|---|---|
| Matter Covered | Voluntary adoption of International Financial Reporting Standards (IFRS) |
| Decision-Making Body | Board of Directors |
| Decision Date | 30 March 2026 |
| Implementation Date | From the annual securities report for the fiscal year ending March 2026 (planned) |
| Period Covered | Consolidated financial statements and related disclosure materials for the fiscal year ending March 2026 and thereafter |
| Reason | To improve the international comparability of financial information disclosed in the capital markets |
| Future plans | The earnings release for the fiscal year ending March 2026 will use Japanese standards, while the annual securities report for the same fiscal year is planned to use IFRS. The quarterly earnings releases and semi-annual reports for the first through third quarters of the fiscal year ending March 2027, as well as the earnings release, consolidated financial statements and annual securities report for the fiscal year ending March 2027, are planned to use IFRS. The Company also plans to disclose the earnings release for the fiscal year ending March 2026 under IFRS at a later date. |
Items this document does not state (5)
AmountQuantity / scaleImpact on Business PerformanceGoverning RuleRelated previous disclosures
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The purpose is to improve the international comparability of financial information disclosed in the capital markets.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.