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Accumulated Other Comprehensive Income (Loss) | 6 Months Ended
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Sep. 30, 2025
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) |
13. | Accumulated Other Comprehensive Income (Loss)
Changes in each component of accumulated other comprehensive income (loss) attributable to ORIX Corporation Shareholders for the six months ended September 30, 2024 and 2025, are as follows:
|  | Six months ended September 30, 2024 |
|  | Millions of yen |
|  | Net unrealized gains (losses) on investment in securities |  |  | Impact of changes in policy liability discount rate |  |  | Debt valuation adjustments |  |  | Defined benefit pension plans |  |  | Foreign currency translation adjustments |  |  | Net unrealized gains (losses) on derivative instruments |  |  | Accumulated other comprehensive income (loss) |
Balance at March 31, 2024 |  | ¥ | (250,806 | ) |  | ¥ | 257,785 |  |  | ¥ | 84 |  |  | ¥ | 9,670 |  |  | ¥ | 324,208 |  |  | ¥ | 16,207 |  |  | ¥ | 357,148 |
Net unrealized gains (losses) on investment in securities, net of tax of ¥21,373 million |  |  | (51,324 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (51,324 | )
Reclassification adjustment included in net income, net of tax of ¥1,380 million |  |  | (3,432 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3,432 | )
Impact of changes in policy liability discount rate, net of tax of ¥92 million |  |  |  |  |  |  | 2,741 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,741 |
Debt valuation adjustments, net of tax of ¥28 million |  |  |  |  |  |  |  |  |  |  | (74 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (74 | )
Reclassification adjustment included in net income, net of tax of ¥1 million |  |  |  |  |  |  |  |  |  |  | (1 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (1 | )
Defined benefit pension plans, net of tax of ¥178 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (352 | ) |  |  |  |  |  |  |  |  |  |  | (352 | )
Reclassification adjustment included in net income, net of tax of ¥70 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (174 | ) |  |  |  |  |  |  |  |  |  |  | (174 | )
Foreign currency translation adjustments, net of tax of ¥(2,971) million |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (68,723 | ) |  |  |  |  |  |  | (68,723 | )
Reclassification adjustment included in net income, net of tax of ¥(2,332) million |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,190 |  |  |  |  |  |  |  | 5,190 |
Net unrealized gains (losses) on derivative instruments, net of tax of ¥2,552 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (13,062 | ) |  |  | (13,062 | )
Reclassification adjustment included in net income, net of tax of ¥(1,397)million |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,833 |  |  |  | 4,833 |
Total other comprehensive income (loss) |  |  | (54,756 | ) |  |  | 2,741 |  |  |  | (75 | ) |  |  | (526 | ) |  |  | (63,533 | ) |  |  | (8,229 | ) |  |  | (124,378 | )
Less: Other Comprehensive Loss Attributable to the Noncontrolling Interests |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (1 | ) |  |  | (1,153 | ) |  |  | (5 | ) |  |  | (1,159 | )
Less: Other Comprehensive Loss Attributable to the Redeemable Noncontrolling Interests |  |  | (12 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (157 | ) |  |  | 0 |  |  |  | (169 | )
Balance at September 30, 2024 * |  | ¥ | (305,550 | ) |  | ¥ | 260,526 |  |  | ¥ | 9 |  |  | ¥ | 9,145 |  |  | ¥ | 261,985 |  |  | ¥ | 7,983 |  |  | ¥ | 234,098 |
* | As of September 30, 2024, net unrealized gains (losses) on investment in securities contained ¥(39) million (net of tax of ¥15 million ) of net unrealized gains (losses) on investment in securities related to available-for-sale debt securities with allowance for credit losses.
|  | Six months ended September 30, 2025 |  |  |  |
|  | Millions of yen |  |  |  |
|  | Net unrealized gains (losses) on investment in securities |  |  | Impact of changes in policy liability discount rate |  |  | Debt valuation adjustments |  |  | Defined benefit pension plans |  |  | Foreign currency translation adjustments |  |  | Net unrealized gains (losses) on derivative instruments |  |  | Accumulated other comprehensive income (loss) |
Balance at March 31, 2025 |  | ¥ | (403,914 | ) |  | ¥ | 416,124 |  |  | ¥ | 49 |  |  | ¥ | 14,791 |  |  | ¥ | 304,657 |  |  | ¥ | 9,591 |  |  | ¥ | 341,298 |
Net unrealized gains (losses) on investment in securities, net of tax of ¥33,944 million |  |  | (83,351 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (83,351 | )
Reclassification adjustment included in net income, net of tax of ¥1,767 million |  |  | (4,714 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4,714 | )
Impact of changes in policy liability discount rate, net of tax of ¥(108,460) million |  |  |  |  |  |  | 311,459 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 311,459 |
Debt valuation adjustments, net of tax of ¥(78 ) million |  |  |  |  |  |  |  |  |  |  | 192 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 192 |
Reclassification adjustment included in net income, net of tax of ¥1 million |  |  |  |  |  |  |  |  |  |  | (4 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4 | )
Defined benefit pension plans, net of tax of ¥ (2,580 ) million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,716 |  |  |  |  |  |  |  |  |  |  |  | 5,716 |
Reclassification adjustment included in net income, net of tax of ¥69 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (171 | ) |  |  |  |  |  |  |  |  |  |  | (171 | )
Foreign currency translation adjustments, net of tax of ¥14,315 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,701 |  |  |  |  |  |  |  | 1,701 |
Reclassification adjustment included in net income, net of tax of ¥ 3,134 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (6,689 | ) |  |  |  |  |  |  | (6,689 | )
Net unrealized gains (losses) on derivative instruments, net of tax of ¥(13 ) million |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3,585 | ) |  |  | (3,585 | )
Reclassification adjustment included in net income, net of tax of ¥ 1,417 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3,508 | ) |  |  | (3,508 | )
Total other comprehensive income (loss) |  |  | (88,065 | ) |  |  | 311,459 |  |  |  | 188 |  |  |  | 5,545 |  |  |  | (4,988 | ) |  |  | (7,093 | ) |  |  | 217,046 |
Transaction with noncontrolling interests |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 28 |  |  |  | 0 |  |  |  | 28 |
Less: Other Comprehensive Income (Loss) Attributable to the Noncontrolling Interests |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (3) |  |  |  | (614 | ) |  |  | (31 | ) |  |  | (648 | )
Less: Other Comprehensive Loss Attributable to the Redeemable Noncontrolling Interests |  |  | (6 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 402 |  |  |  | 0 |  |  |  | 396 |
Balance at September 30, 2025 * |  | ¥ | (491,973 | ) |  | ¥ | 727,583 |  |  | ¥ | 237 |  |  | ¥ | 20,339 |  |  | ¥ | 299,909 |  |  | ¥ | 2,529 |  |  | ¥ | 558,624 |
* | As of September 30, 2025, net unrealized gains (losses) on investment in securities contained ¥(186) million (net of tax of ¥28 million ) of net unrealized gains (losses) on investment in securities related to available-for-sale debt securities with allowance for credit losses.
Amounts reclassified to net income from accumulated other comprehensive income (loss) in the six months ended September 30, 2024 and 2025 are as follows:
|  | Six months ended September 30, 2024
Details about accumulated other comprehensive income components |  | Reclassification adjustment included in net income |  |  |
| Millions of yen |  |  | Consolidated statements of income caption
Net unrealized gains (losses) on investment in securities |  |  |  |  |  |
Sales of debt securities |  | ¥ | 750 |  |  | Gains on investment securities and dividends
Sales of debt securities |  |  | (113 | ) |  | Life insurance premiums and related investment income
Amortization of debt securities |  |  | 1,250 |  |  | Finance revenues
Amortization of debt securities |  |  | 2,925 |  |  | Life insurance premiums and related investment income
|  |  | 4,812 |  |  | Total before income tax
|  |  | (1,380 | ) |  | Income tax (expense) or benefit
|  | ¥ | 3,432 |  |  | Net of tax
Debt valuation adjustments |  |  |  |  |  |
Fulfillment of policy liabilities and amortization of policy account balances |  | ¥ | 2 |  |  | Life insurance costs
|  |  | 2 |  |  | Total before income tax
|  |  | (1 | ) |  | Income tax (expense) or benefit
|  | ¥ | 1 |  |  | Net of tax
Defined benefit pension plans |  |  |  |  |  |
Amortization of prior service credit |  | ¥ | 198 |  |  | See Note 16 “Pension Plans”
Amortization of net actuarial loss |  |  | 47 |  |  | See Note 16 “Pension Plans”
Amortization of transition obligation |  |  | (1 | ) |  | See Note 16 “Pension Plans”
|  |  | 244 |  |  | Total before income tax
|  |  | (70 | ) |  | Income tax (expense) or benefit
|  | ¥ | 174 |  |  | Net of tax
Foreign currency translation adjustments |  |  |  |  |  |
Foreign exchange contracts |  | ¥ | (8,425 | ) |  | Gains on sales of subsidiaries and equity method investments and liquidation losses, net/Interest expense
Sales or liquidation |  |  | 903 |  |  | Gains on sales of subsidiaries and equity method investments and liquidation losses, net
|  |  | (7,522 | ) |  | Total before income tax
|  |  | 2,332 |  |  | Income tax (expense) or benefit
|  | ¥ | (5,190 | ) |  | Net of tax
Net unrealized gains (losses) on derivative instruments |  |  |  |  |  |
Interest rate swap agreements |  | ¥ | 68 |  |  | Interest expense
Foreign currency swap agreements |  |  | (6,294 | ) |  | Interest expense/Other (income) and expense
Options held/written and other |  |  | (4 | ) |  | Life insurance premiums and related investment income
|  |  | (6,230 | ) |  | Total before income tax
|  |  | 1,397 |  |  | Income tax (expense) or benefit
|  | ¥ | (4,833 | ) |  | Net of tax
|  | Six months ended September 30, 2025
Details about accumulated other comprehensive income components |  | Reclassification adjustment included in net income |  |  |
| Millions of yen |  |  | Consolidated statements of income caption
Net unrealized gains (losses) on investment in securities |  |  |  |  |  |
Sales of debt securities |  | ¥ | (3,879 | ) |  | Gains on investment securities and dividends
Sales of debt securities |  |  | 571 |  |  | Life insurance premiums and related investment income
Amortization of debt securities |  |  | 3,666 |  |  | Finance revenues
Amortization of debt securities |  |  | 6,240 |  |  | Life insurance premiums and related investment income
Others |  |  | (117 | ) |  | Write-downs of securities
|  |  | 6,481 |  |  | Total before income tax
|  |  | (1,767 | ) |  | Income tax (expense) or benefit
|  | ¥ | 4,714 |  |  | Net of tax
Debt valuation adjustments |  |  |  |  |  |
Fulfillment of policy liabilities and amortization of policy account balances |  | ¥ | 5 |  |  | Life insurance costs
|  |  | 5 |  |  | Total before income tax
|  |  | (1 | ) |  | Income tax (expense) or benefit
|  | ¥ | 4 |  |  | Net of tax
Defined benefit pension plans |  |  |  |  |  |
Amortization of prior service credit |  | ¥ | 169 |  |  | See Note 16 “Pension Plans”
Amortization of net actuarial loss |  |  | 71 |  |  | See Note 16 “Pension Plans”
Amortization of transition obligation |  |  | 0 |  |  | See Note 16 “Pension Plans”
|  |  | 240 |  |  | Total before income tax
|  |  | (69 | ) |  | Income tax (expense) or benefit
|  | ¥ | 171 |  |  | Net of tax
Foreign currency translation adjustments |  |  |  |  |  |
Foreign exchange contracts |  | ¥ | 2,781 |  |  | Gains on sales of subsidiaries and equity method investments and liquidation losses, net/Interest expense
Sales or liquidation |  |  | 7,042 |  |  | Gains on sales of subsidiaries and equity method investments and liquidation losses, net
|  |  | 9,823 |  |  | Total before income tax
|  |  | (3,134 | ) |  | Income tax (expense) or benefit
|  | ¥ | 6,689 |  |  | Net of tax
Net unrealized gains (losses) on derivative instruments |  |  |  |  |  |
Interest rate swap agreements |  | ¥ | 121 |  |  | Interest expense
Foreign exchange contracts |  |  | 3,072 |  |  | Interest expense/Other (income) and expense
Foreign currency swap agreements |  |  | 1,782 |  |  | Interest expense/Other (income) and expense
Options held/written and other |  |  | (50 | ) |  | Life insurance premiums and related investment income
|  |  | 4,925 |  |  | Total before income tax
|  |  | (1,417 | ) |  | Income tax (expense) or benefit
|  | ¥ | 3,508 |  |  | Net of tax

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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