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Other Disclosures9629PCA CORPORATIONInformation and Communications, Services and Others

<r0>One year before mandatory adoption of the new lease accounting standard</r0>: a survey of 111 listed companies finds that only 25.2% have completed their preparations, while more than 60% remain "implementing and testing systems"

PCA CORPORATION surveyed 111 accounting and finance professionals at listed companies on their implementation status regarding the new lease accounting standard and published the results. Only 25.2% had completed implementation, while 60.4% were still implementing or testing systems.

Worth reading
39Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
25.2
% (share of respondents reporting completed implementation)
Wording
Conditional
How definitive the wording is.

Announced details

PCA Arch Financial AccountingFixed Assets for PCA ArchPCA Hub
Applicable field (uses covered by this announcement)
Finance and accountingFixed asset and leased asset managementContract management and business process digitisation
What the company reported numerically
Quantitative Effects

Implementation completed: 25.2%

System implementation and testing under way: 60.4%

Recognise the impact on financial metrics as significant or greater: 85.6%

Stronger collaboration between departments: 66.7%

Among users of AI-OCR and contract-reading tools, rated better than expected or generally effective: 71.8%

Location (as indicated in this announcement)

PCA Building, 1-2-21 Fujimi, Chiyoda-ku, Tokyo

In this announcement the company addresses none of Contract Value / Offering price / Impact on Business Performance.

Source (materials cited by the company)

The survey, titled “Survey of the Status of New Lease Accounting Standard Implementation at Listed Companies,” was conducted by PCA CORPORATION. The survey period was 18–19 June 2026, with 111 valid responses.

Announced details
ItemDetails
Names of Products / Services CoveredPCA Arch Financial Accounting, Fixed Assets for PCA Arch, PCA Hub
Applicable areaFinance and accounting, Fixed asset and leased asset management, Contract management and business process digitisation
LocationPCA Building, 1-2-21 Fujimi, Chiyoda-ku, Tokyo
Quantitative EffectsImplementation completed: 25.2%, System implementation and testing under way: 60.4%, Recognise the impact on financial metrics as significant or greater: 85.6%, Stronger collaboration between departments: 66.7%, Among users of AI-OCR and contract-reading tools, rated better than expected or generally effective: 71.8%
SourceThe survey, titled “Survey of the Status of New Lease Accounting Standard Implementation at Listed Companies,” was conducted by PCA CORPORATION. The survey period was 18–19 June 2026, with 111 valid responses.
Items this document does not state (13)
CounterpartyCounterparty overviewRelationship with the CompanyContract ValueOffering priceContract DateLaunch dateAward/certification nameAwarding / certifying bodyRegistration number and expiry dateLocation scaleUsage historyImpact on Business Performance

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 company believes that implementation is still under way partly because of the broad scope of identifying hidden leases and the work required to review contracts. At the same time, it reported secondary benefits during the implementation process, including stronger collaboration between departments.

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.
<r0>One year before mandatory adoption of the new lease accounting standard</r0>: a survey of 111 listed companies finds that only 25.2% have completed their preparations, while more than 60% remain "implementing and testing systems" | PCA CORPORATION (9629) timely disclosure | Komori