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Write-Downs of Long-Lived Assets (Tables)

12 Months Ended

Mar. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Long-Lived Assets Classified as Held for Sale

As of March 31, 2024 and 2025, the long-lived assets and liabilities associated with those assets classified as held for sale in the accompanying consolidated balance sheets are as follows.

		Millions of yen
		2024				2025
Investment in operating leases		¥	43,775			¥	7,230
Property under facility operations			8,405				15,217
Office facilities			82				3,558
Other assets			6,005				22
Other liabilities			68				221

Breakdowns of Recognized Impairment Losses for Difference between Carrying Amounts and Fair Values Reflected as Write-Downs of Long-Lived Assets

During fiscal 2023, 2024 and 2025, the Company and its subsidiaries recognized impairment losses for the difference between carrying amounts and fair values in the amount of ¥2,297 million, ¥1,724 million and ¥25,933 million, respectively, which are reflected as write-downs of long-lived assets. Breakdowns of these amounts are as follows.

Fiscal Year ended March 31, 2023		Write-downs of the assets held for sale								Write-downs due to decline in estimated future cash flows
		Amount (Millions of yen)				The number of properties				Amount (Millions of yen)				The number of properties
Office buildings		¥	0				—			¥	1,535				2
Commercial facilities other than office buildings			0				—				51				2
Condominiums			2				1				15				19
Others*			241				—				453				—
Total		¥	243				—			¥	2,054				—

Fiscal Year ended March 31, 2024		Write-downs of the assets held for sale								Write-downs due to decline in estimated future cash flows
		Amount (Millions of yen)				The number of properties				Amount (Millions of yen)				The number of properties
Office buildings		¥	0				—			¥	641				2
Commercial facilities other than office buildings			0				—				547				4
Condominiums			0				1				30				22
Others*			134				—				372				—
Total			¥134				—			¥	1,590				—
Fiscal Year ended March 31, 2025		Write-downs of the assets held for sale								Write-downs due to decline in estimated future cash flows
		Amount (Millions of yen)				The number of properties				Amount (Millions of yen)				The number of properties
Office buildings		¥	0				—			¥	0				—
Commercial facilities other than office buildings			0				—				0				—
Condominiums			31				20				0				—

Fiscal Year ended March 31, 2023

Write-downs of the assets held for sale

Write-downs due to decline in estimated future cash flows

Amount (Millions of yen)

The number of properties

Amount (Millions of yen)

The number of properties

Fiscal Year ended March 31, 2024

Write-downs of the assets held for sale

Write-downs due to decline in estimated future cash flows

Amount (Millions of yen)

The number of properties

Amount (Millions of yen)

The number of properties

Fiscal Year ended March 31, 2025

Write-downs of the assets held for sale

Write-downs due to decline in estimated future cash flows

Amount (Millions of yen)

The number of properties

Amount (Millions of yen)

The number of properties

Others*

598

—

25,304

—

Total

¥

629

—

¥

25,304

—

* For the “Others”, the numbers of properties are omitted. Write-downs of long-lived assets for fiscal 2025 include write-downs of property under facility operations held by certain subsidiaries, of which ¥20,030 million related to write-downs of two coal-biomass co-fired power plants.

Breakdowns of these amounts by segment are provided in Note 32 “Segment Information.”

X

- Definition

Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.CC)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480091/360-10-S99-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-2

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Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

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