Financial risks (Tables)
|
12 Months Ended |
Mar. 31, 2025 |
|---|
| Statements [Line Items] |
|
| Disclosure of Net Changes in the Allowance for Credit Losses |
The changes in the allowance for doubtful accounts consist of the following:
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
For the years ended March 31, |
|
| |
|
|
|
|
|
|
| Allowance for doubtful accounts at beginning of year |
|
|
121,628 |
|
|
|
122,105 |
|
| Provision for doubtful accounts, net of reversal |
|
|
4,708 |
|
|
|
9,835 |
|
| Write-offs |
|
|
(3,759 |
) |
|
|
(3,128 |
) |
| Other |
|
|
(472 |
) |
|
|
(1,516 |
) |
|
|
|
|
|
|
|
|
|
| Allowance for doubtful accounts at end of year |
|
|
122,105 |
|
|
|
127,296 |
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Retail Receivables Segregated into Aging Categories Based on the Numbers of the Days Outstanding |
The table below shows the retail receivables segregated into aging categories based on the numbers of the days outstanding:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
| Current |
|
|
22,750,132 |
|
|
|
1,526,798 |
|
|
|
— |
|
|
|
24,276,931 |
|
| Past due less than 90 days |
|
|
318,524 |
|
|
|
694,558 |
|
|
|
23,761 |
|
|
|
1,036,843 |
|
| Past due 90 days or more |
|
|
— |
|
|
|
4,598 |
|
|
|
171,574 |
|
|
|
176,172 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
23,068,656 |
|
|
|
2,225,954 |
|
|
|
195,335 |
|
|
|
25,489,945 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
Current |
|
|
25,114,478 |
|
|
|
1,335,387 |
|
|
|
12,067 |
|
|
|
26,461,932 |
|
Past due less than 90 days |
|
|
306,022 |
|
|
|
658,638 |
|
|
|
20,028 |
|
|
|
984,689 |
|
Past due 90 days or more |
|
|
— |
|
|
|
16 |
|
|
|
191,385 |
|
|
|
191,401 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
25,420,500 |
|
|
|
1,994,041 |
|
|
|
223,481 |
|
|
|
27,638,021 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Breakdown of Wholesale Receivables and Dealer Loan Receivables |
The table below shows the net movement of the allowance for credit losses on wholesale receivables and other dealer loans.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
For the year ended March 31, 2024 |
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
Allowance for credit loss at beginning of year |
|
|
14,640 |
|
|
|
4,582 |
|
|
|
5,399 |
|
|
|
24,622 |
|
Provision for credit loss, net of reversal |
|
|
6,362 |
|
|
|
2,539 |
|
|
|
1,130 |
|
|
|
10,031 |
|
Charge-offs |
|
|
— |
|
|
|
— |
|
|
|
(204 |
) |
|
|
(204 |
) |
Other |
|
|
(3,521 |
) |
|
|
(1,191 |
) |
|
|
1,475 |
|
|
|
(3,236 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for credit loss at end of year |
|
|
17,481 |
|
|
|
5,931 |
|
|
|
7,801 |
|
|
|
31,213 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
For the year ended March 31, 2025 |
|
| |
|
|
|
|
Expected credit loss for the entire
period |
|
|
|
|
| |
|
|
|
|
|
|
Allowance for credit loss at beginning of year |
|
|
17,481 |
|
|
|
5,931 |
|
|
|
7,801 |
|
|
|
31,213 |
|
Provision for credit loss, net of reversal |
|
|
10,856 |
|
|
|
3,746 |
|
|
|
1,448 |
|
|
|
16,050 |
|
Charge-offs |
|
|
— |
|
|
|
— |
|
|
|
(698 |
) |
|
|
(698 |
) |
Other |
|
|
(3,641 |
) |
|
|
(2,658 |
) |
|
|
(2,475 |
) |
|
|
(8,774 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for credit loss at end of year |
|
|
24,697 |
|
|
|
7,018 |
|
|
|
6,076 |
|
|
|
37,791 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Non-Derivative Financial Liabilities and Derivative Financial Liabilities by a Remaining Contract Maturity Period |
The amounts of non-derivative financial liabilities and derivative financial liabilities by a remaining contract maturity period are as follows: As of March 31, 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-derivative financial liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Short-term debt |
|
|
1,387,832 |
|
|
|
(1,398,947 |
) |
|
|
(1,398,947 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| Commercial paper |
|
|
4,100,127 |
|
|
|
(4,222,660 |
) |
|
|
(4,222,660 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| Long-term debt |
|
|
30,611,253 |
|
|
|
(33,286,908 |
) |
|
|
(10,862,374 |
) |
|
|
(13,051,900 |
) |
|
|
(6,770,969 |
) |
|
|
(2,601,665 |
) |
| Lease liabilities |
|
|
462,568 |
|
|
|
(517,763 |
) |
|
|
(83,145 |
) |
|
|
(115,664 |
) |
|
|
(74,847 |
) |
|
|
(244,107 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
36,561,780 |
|
|
|
(39,426,278 |
) |
|
|
(16,567,126 |
) |
|
|
(13,167,564 |
) |
|
|
(6,845,816 |
) |
|
|
(2,845,772 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Derivative financial liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest derivative |
|
|
238,503 |
|
|
|
(237,685 |
) |
|
|
(74,298 |
) |
|
|
(103,424 |
) |
|
|
(54,923 |
) |
|
|
(5,040 |
) |
| Currency derivative |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| In |
|
|
— |
|
|
|
1,127,763 |
|
|
|
150,390 |
|
|
|
433,343 |
|
|
|
362,638 |
|
|
|
181,391 |
|
| Out |
|
|
193,686 |
|
|
|
(1,370,175 |
) |
|
|
(222,251 |
) |
|
|
(519,535 |
) |
|
|
(427,529 |
) |
|
|
(200,860 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
432,189 |
|
|
|
(480,098 |
) |
|
|
(146,158 |
) |
|
|
(189,617 |
) |
|
|
(119,815 |
) |
|
|
(24,508 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
36,993,969 |
|
|
|
(39,906,376 |
) |
|
|
(16,713,284 |
) |
|
|
(13,357,180 |
) |
|
|
(6,965,631 |
) |
|
|
(2,870,280 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| As of March 31, 2025 |
|
| |
|
|
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-derivative financial liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Short-term debt |
|
|
1,552,166 |
|
|
|
(1,565,387 |
) |
|
|
(1,565,387 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| Commercial paper |
|
|
3,912,303 |
|
|
|
(4,012,371 |
) |
|
|
(4,012,371 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| Long-term debt |
|
|
32,795,058 |
|
|
|
(35,293,975 |
) |
|
|
(11,209,068 |
) |
|
|
(15,485,265 |
) |
|
|
(6,190,498 |
) |
|
|
(2,409,143 |
) |
| Lease liabilities |
|
|
533,351 |
|
|
|
(630,013 |
) |
|
|
(102,412 |
) |
|
|
(159,500 |
) |
|
|
(94,354 |
) |
|
|
(273,747 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
38,792,879 |
|
|
|
(41,501,746 |
) |
|
|
(16,889,239 |
) |
|
|
(15,644,764 |
) |
|
|
(6,284,852 |
) |
|
|
(2,682,891 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Derivative financial liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest derivative |
|
|
196,389 |
|
|
|
(220,341 |
) |
|
|
(83,505 |
) |
|
|
(108,063 |
) |
|
|
(22,712 |
) |
|
|
(6,061 |
) |
| Currency derivative |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| In |
|
|
— |
|
|
|
1,047,528 |
|
|
|
73,959 |
|
|
|
759,648 |
|
|
|
66,990 |
|
|
|
146,931 |
|
| Out |
|
|
123,493 |
|
|
|
(1,196,751 |
) |
|
|
(130,116 |
) |
|
|
(840,065 |
) |
|
|
(74,389 |
) |
|
|
(152,181 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
319,881 |
|
|
|
(369,564 |
) |
|
|
(139,663 |
) |
|
|
(188,480 |
) |
|
|
(30,111 |
) |
|
|
(11,311 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
39,112,760 |
|
|
|
(41,871,310 |
) |
|
|
(17,028,902 |
) |
|
|
(15,833,244 |
) |
|
|
(6,314,963 |
) |
|
|
(2,694,201 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Unused Amount in Funding With Issuance Limit |
The unused amount of funding with established issuance limits is as follows:
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
|
|
| Corporate bonds and medium-term notes |
|
|
6,477,572 |
|
|
|
6,011,789 |
|
| Commercial paper |
|
|
1,241,053 |
|
|
|
1,241,283 |
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
7,718,625 |
|
|
|
7,253,072 |
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Value-At-Risk Analysis Measurement Foreign Currency Positions |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| For the year ended March 31, 2024 |
|
|
411,300 |
|
|
|
403,025 |
|
|
|
413,800 |
|
|
|
389,000 |
|
| For the year ended March 31, 2025 |
|
|
465,300 |
|
|
|
441,800 |
|
|
|
465,300 |
|
|
|
408,500 |
|
|
| Disclosure of Sensitivity Analysis of Fair Value Measurement To Changes in Unobservable Inputs, Assets |
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
For the years ended March 31, |
|
| |
|
|
|
|
|
|
| Impact on income before income taxes |
|
|
(49,799 |
) |
|
|
(104,706 |
) |
| Impact on other comprehensive income, before tax effect |
|
|
(221,420 |
) |
|
|
(235,959 |
) |
|
| Finance Leases [Member] |
|
| Statements [Line Items] |
|
| Disclosure of Net Changes in the Allowance for Credit Losses |
|
The net changes in the allowance for credit losses relating to the finance lease receivables are as follows: |
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
For the years ended March 31, |
|
| |
|
|
|
|
|
|
Allowance for credit loss at beginning of year |
|
|
36,920 |
|
|
|
46,909 |
|
Provision for credit loss, net of reversal |
|
|
23,617 |
|
|
|
31,539 |
|
Charge-offs |
|
|
(7,676 |
) |
|
|
(10,311 |
) |
Other |
|
|
(5,952 |
) |
|
|
(11,417 |
) |
|
|
|
|
|
|
|
|
|
Allowance for credit loss at end of year |
|
|
46,909 |
|
|
|
56,721 |
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Finance Lease Receivables Segregated into of Aging Categories Based on the Numbers of the Days Outstanding |
The table below shows the finance lease receivables segregated into aging categories based on the numbers of the days outstanding:
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
|
|
Current |
|
|
3,057,602 |
|
|
|
3,340,414 |
|
Past due less than 90 days |
|
|
60,316 |
|
|
|
67,627 |
|
Past due 90 days or more |
|
|
25,506 |
|
|
|
29,928 |
|
|
|
|
|
|
|
|
|
|
Total |
|
|
3,143,424 |
|
|
|
3,437,970 |
|
|
|
|
|
|
|
|
|
|
|
| Trade receivables [Member] |
|
| Statements [Line Items] |
|
| Disclosure of Net Changes in the Allowance for Credit Losses |
The net changes in the allowance for credit losses relating to the retail receivables are as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| |
|
|
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| |
|
For the year ended March 31, 2024 |
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
| Allowance for credit loss at beginning of year |
|
|
95,720 |
|
|
|
124,867 |
|
|
|
54,284 |
|
|
|
274,871 |
|
| Provision for credit loss, net of reversal |
|
|
34,386 |
|
|
|
64,742 |
|
|
|
142,299 |
|
|
|
241,427 |
|
| Charge-offs |
|
|
— |
|
|
|
— |
|
|
|
(150,458 |
) |
|
|
(150,458 |
) |
| Other |
|
|
(19,062 |
) |
|
|
(41,819 |
) |
|
|
31,193 |
|
|
|
(29,688 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Allowance for credit loss at end of year |
|
|
111,044 |
|
|
|
147,790 |
|
|
|
77,318 |
|
|
|
336,152 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
For the year ended March 31, 2025 |
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
| Allowance for credit loss at beginning of year |
|
|
111,044 |
|
|
|
147,790 |
|
|
|
77,318 |
|
|
|
336,152 |
|
| Provision for credit loss, net of reversal |
|
|
36,053 |
|
|
|
59,305 |
|
|
|
181,769 |
|
|
|
277,127 |
|
| Charge-offs |
|
|
— |
|
|
|
— |
|
|
|
(189,044 |
) |
|
|
(189,044 |
) |
| Other |
|
|
(29,265 |
) |
|
|
(56,209 |
) |
|
|
17,543 |
|
|
|
(67,931 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Allowance for credit loss at end of year |
|
|
117,832 |
|
|
|
150,885 |
|
|
|
87,587 |
|
|
|
356,304 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Wholesale receivables and other dealer loans [Member] |
|
| Statements [Line Items] |
|
| Disclosure of Breakdown of Wholesale Receivables and Dealer Loan Receivables |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
| Wholesale and other dealer loan |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Performing |
|
|
4,741,270 |
|
|
|
— |
|
|
|
— |
|
|
|
4,741,270 |
|
| Credit Watch |
|
|
61,078 |
|
|
|
132,721 |
|
|
|
— |
|
|
|
193,799 |
|
| At Risk |
|
|
— |
|
|
|
45,231 |
|
|
|
4,258 |
|
|
|
49,489 |
|
| Default |
|
|
— |
|
|
|
— |
|
|
|
21,209 |
|
|
|
21,209 |
|
| Loan commitments |
|
|
11,129,604 |
|
|
|
115,327 |
|
|
|
781 |
|
|
|
11,245,712 |
|
| Financial guarantee contracts |
|
|
3,200,368 |
|
|
|
36,964 |
|
|
|
— |
|
|
|
3,237,333 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
19,132,321 |
|
|
|
330,243 |
|
|
|
26,247 |
|
|
|
19,488,811 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
| Wholesale and other dealer loan |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Performing |
|
|
4,478,021 |
|
|
|
— |
|
|
|
— |
|
|
|
4,478,021 |
|
| Credit Watch |
|
|
213,400 |
|
|
|
143,979 |
|
|
|
— |
|
|
|
357,379 |
|
| At Risk |
|
|
— |
|
|
|
54,774 |
|
|
|
2,003 |
|
|
|
56,776 |
|
| Default |
|
|
— |
|
|
|
— |
|
|
|
10,360 |
|
|
|
10,360 |
|
| Loan commitments |
|
|
10,288,422 |
|
|
|
188,448 |
|
|
|
1,024 |
|
|
|
10,477,894 |
|
| Financial guarantee contracts |
|
|
2,234,393 |
|
|
|
24,001 |
|
|
|
— |
|
|
|
2,258,395 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
17,214,236 |
|
|
|
411,202 |
|
|
|
13,387 |
|
|
|
17,638,825 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|