M&A Capital Partners to adopt IFRS from December 2025

M&A Capital Partners Co., Ltd. announced its decision to voluntarily adopt International Financial Reporting Standards (IFRS), replacing current Japanese Generally Accepted Accounting Principles (Japanese GAAP). This move aims to improve the international comparability of the company's financial information.

The transition to IFRS will begin with the FY2025/9 Annual Securities Report, scheduled for submission in December 2025. Prior to this, the FY2025/9 Financial Results Summary (October 2025) and Consolidated Financial Statements (November 2025) will still be prepared under Japanese GAAP.

Following the submission of the IFRS-compliant FY2025/9 Annual Securities Report, M&A Capital Partners plans to release a revised FY2025/9 Financial Results Summary prepared under IFRS. Additionally, the consolidated earnings forecast for FY2026/9 will be disclosed under IFRS, marking a full transition for future forecasts.