Crops (9428) · InitiativeAdvanced
Reclassification of Non-Deductible Consumption Taxes to SG&A Expenses
First written in FY2026-H1. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
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Reclassification of Non-Deductible Consumption Taxes to SG&A ExpensesA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2026AdvancedAnnual report
「従来、控除対象外消費税等については、「控除対象外消費税等」として、「営業外費用」の区分において表示しておりましたが、店舗家賃保証事業の拡大に伴い、金額的重要性が増したことから、当連結会計年度より、「販売費及び一般管理費」の区分に含めて表示する方法に変更いたしました。」
店舗家賃保証事業の拡大に伴い、控除対象外消費税等を営業外費用から販管費へ表示変更し、前期について25百万円を組み替えた。 - FY2026-H1First statedAnnual report
「Previously, non-deductible consumption taxes were presented as non-operating expenses under "Non-deductible consumption taxes." As their quantitative significance increased with the expansion of the store rent guarantee business, we changed the presentation from the current interim consolidated fiscal year to include them under "Selling, general and administrative expenses."」
The presentation of non-deductible consumption taxes was changed from non-operating expenses to SG&A expenses because their quantitative significance increased with the expansion of the store rent guarantee business.