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Write-Downs of Long-Lived Assets (Tables)

6 Months Ended

Sep. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Long-Lived Assets Classified as Held for Sale

As of March 31, 2025 and September 30, 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
		As of March 31, 2025				As of September 30, 2025
Investment in operating leases		¥	7,230			¥	68,844
Property under facility operations			15,217				0
Office facilities			3,558				0
Other assets			22				10,558
Other liabilities			221				0

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

For the six months ended September 30, 2024 and 2025, the Company and its subsidiaries recognized impairment losses for the difference between carrying amounts and fair values in the amount of ¥506 million and ¥1,397 million, respectively, which are reflected as write-downs of long-lived assets. Breakdowns of these amounts are as follows.

		Six months ended September 30, 2024								Six months ended September 30, 2025
		Amount (Millions of yen)				The number of properties				Amount (Millions of yen)				The number of properties
Write-downs of the assets held for sale:
Condominiums		¥	5				2			¥	6				2
Others*			235				—				1,116				—
Total		¥	240				—			¥	1,122				—
		Six months ended September 30, 2024								Six months ended September 30, 2025
		Amount (Millions of yen)				The number of properties				Amount (Millions of yen)				The number of properties
Write-downs due to decline in estimated future cash flows:
Condominiums			0				0				0				0
Others*			266				—				275				—
Total		¥	266				—			¥	275				—

* For “Others,” the number of properties is omitted.

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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X

- Definition

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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- References

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