FY2025-H1First statedAnnual report
「The Company has applied the Accounting Standard for Presentation of Income Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other relevant standards from the beginning of the current interim consolidated accounting period. Previously, corporate tax, inhabitant tax and enterprise tax on income and other items were recorded in profit or loss at the amount calculated in accordance with applicable laws and regulations. Under the revised treatment, income taxes on income are classified and recorded in profit or loss, shareholders' equity or other comprehensive income according to the transactions and other events giving rise to them. Income taxes recorded in accumulated other comprehensive income are recorded in profit or loss, together with the corresponding tax amount, when the transactions and other events giving rise to those taxes are recorded in profit or loss.
As a result, retained earnings increased by ¥692 million and accumulated other comprehensive income decreased by the same amount. There was no impact on interim net income before income taxes.」
The 2022 Revised Accounting Standard and other relevant standards were applied from the beginning of the current interim consolidated accounting period, changing the classification of income tax accounting according to the source of the underlying transactions and other events. As a result, retained earnings increased by ¥692 million and accumulated other comprehensive income decreased by the same amount.