XML 39 R22.htm IDEA: XBRL DOCUMENT
v3.26.1

Propertyand equipment | 12 Months Ended
--- | ---
Mar. 31, 2026
Property, plant and equipment [abstract] |
Property and equipment | Property and equipment The changes in the acquisition cost, accumulated depreciation and accumulated impairment losses of property and equipment are as follows:
(Unit： In millions) | Right-of-use assets | Leasehold improvements | Equipment and fixtures | Construction in progress | Total
Acquisition cost |  |  |  |  |
As of March 31, 2024 | ¥ | 2,972 |  | ¥ | 253 |  | ¥ | 149 |  | ¥ | 299 |  | ¥ | 3,672 |
Additions(1) | 418 |  | 3 |  | 7 |  | 120 |  | 548 |
Additions (transferred from Construction in progress) | — |  | 406 |  | 13 |  | (419) |  | — |
Additions (business combination) | — |  | 2 |  | — |  | — |  | 2 |
Sales and disposals | (1,329) |  | (122) |  | (48) |  | — |  | (1,499) |
As of March 31, 2025 | 2,061 |  | 541 |  | 121 |  | — |  | 2,723 |
Additions(1) | — |  | — |  | 70 |  | — |  | 70 |
Additions (transferred from Construction in progress) | — |  | — |  | — |  | — |  | — |
Additions (business combination) | 12 |  | — |  | 15 |  | — |  | 27 |
Sales and disposals | — |  | — |  | (3) |  | — |  | (3) |
Foreign currency translation | — |  | — |  | — |  | — |  | — |
As of March 31, 2026 | ¥ | 2,073 |  | ¥ | 541 |  | ¥ | 203 |  | ¥ | — |  | ¥ | 2,817 |
(Unit： In millions) | Right-of-use assets | Leasehold improvements | Equipment and fixtures | Construction in progress | Total
Accumulated depreciation and accumulated impairment loss |  |
As of March 31, 2024 | ¥ | (1,325) |  | ¥ | (250) |  | ¥ | (125) |  | ¥ | — |  | ¥ | (1,700) |
Depreciation (charged to profit or loss)(2) | (426) |  | (77) |  | (8) |  | — |  | (511) |
Depreciation (charged to intangible assets)(2) | (100) |  | — |  | — |  | — |  | (100) |
Sales and disposals | 1,329 |  | 122 |  | 45 |  | — |  | 1,496 |
As of March 31, 2025 | (522) |  | (205) |  | (88) |  | — |  | (815) |
Depreciation (charged to profit or loss)(2) | (299) |  | (96) |  | (26) |  | — |  | (420) |
Depreciation (charged to intangible assets)(2) | (122) |  | — |  | — |  | — |  | (122) |
Sales and disposals | — |  | — |  | 3 |  | — |  | 3 |
Other | — |  | — |  | 0 |  | — |  | 0 |
Foreign currency translation | — |  | — |  | 0 |  | — |  | 0 |
As of March 31, 2026 | ¥ | (943) |  | ¥ | (301) |  | ¥ | (111) |  | ¥ | — |  | ¥ | (1,355) |
Carrying amount |  |  |  |  |
As of March 31, 2024 | ¥ | 1,647 |  | ¥ | 3 |  | ¥ | 24 |  | ¥ | 299 |  | ¥ | 1,973 |
As of March 31, 2025 | ¥ | 1,539 |  | ¥ | 338 |  | ¥ | 32 |  | ¥ | — |  | ¥ | 1,909 |
As of March 31, 2026 | ¥ | 1,131 |  | ¥ | 241 |  | ¥ | 92 |  | ¥ | — |  | ¥ | 1,464 |
____________ (1) The assets recognized corresponding to asset retirement obligations are included in “Right-of-use assets.” The additions of asset retirement obligation of ¥339 million and ¥nil million for March 31, 2025 and 2026, respectively, were recorded for the leased office building due to the remeasurement. See Note 23 “Provisions.” (2) Depreciation on property and equipment is generally included in “Selling, general and administrative expenses” in the consolidated statements of profit or loss and other comprehensive income, except when it is attributable to “Internally generated intangible assets” which represents amounts capitalized as software. When attributable to “Internally generated intangible assets,” such amounts are recognized in “Intangible assets” in the consolidated statements of financial position. (3) There were no property and equipment with restricted ownership or pledged as collateral as of March 31, 2025 and 2026.

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration