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Nankai (9044) · PolicyFirst stated

Change in depreciation method for tangible fixed assets in the railway business from the declining-balance method to the straight-line method

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

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Change in depreciation method prompted by the spin-off of the railway business and a large-scale capital investment planA theme 1 companies write about · 0 as a headwind · 1 as a tailwind

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  1. FY2027-H1First statedAnnual report

    「Previously, the Group mainly used the declining-balance method to depreciate tangible fixed assets in the railway business, excluding buildings and structures. From the current interim consolidated accounting period, it has changed to the straight-line method.」

    In light of the spin-off of the railway business, the major capital investment plan and expectations of stable operation over the long term, the company changed from the declining-balance method to the straight-line method as a method that more appropriately reflects actual usage. Operating profit, ordinary profit and interim net income before income taxes and other adjustments for the interim period each increased by ¥1,074 million compared with the previous method.
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Change in depreciation method for tangible fixed assets in the railway business from the declining-balance method to the straight-line method | NANKAI Co.,Ltd. (9044) | Komori