Financial risks (Tables)
|
12 Months Ended |
Mar. 31, 2026 |
|---|
| Statements [Line Items] |
|
| Disclosure of Net Changes in the Allowance for Credit Losses |
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 |
|
|
122,105 |
|
|
|
127,296 |
|
Provision for doubtful accounts, net of reversal |
|
|
9,835 |
|
|
|
8,060 |
|
| |
|
|
(3,128 |
) |
|
|
(9,646 |
) |
| |
|
|
(1,516 |
) |
|
|
(7,850 |
) |
|
|
|
|
|
|
|
|
|
Allowance for doubtful accounts at end of year |
|
|
127,296 |
|
|
|
117,860 |
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Retail Receivables Segregated into Aging Categories Based on the Numbers of the Days Outstanding |
The table below shows retail receivables segregated into aging categories based on the numbers of days outstanding:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Yen in millions |
|
| |
|
March 31, 2025 |
|
| |
|
Expected credit
loss for
12 months |
|
|
Lifetime expected credit loss |
|
|
Total |
|
| |
Financial
receivable not
|
|
|
financial
receivable |
|
|
|
|
25,114,478 |
|
|
|
1,335,387 |
|
|
|
|
|
|
|
26,461,932 |
|
Past due less than 90 days |
|
|
306,022 |
|
|
|
658,638 |
|
|
|
20,028 |
|
|
|
984,689 |
|
|
|
|
— |
|
|
|
16 |
|
|
|
191,385 |
|
|
|
191,401 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
25,420,500 |
|
|
|
1,994,041 |
|
|
|
223,481 |
|
|
|
27,638,021 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Yen in millions |
|
| |
|
March 31, 2026 |
|
| |
|
Expected credit
loss for
12 months |
|
|
Lifetime expected credit loss |
|
|
Total |
|
| |
Financial
receivable not
|
|
|
financial
receivable |
|
|
|
|
29,357,833 |
|
|
|
1,211,218 |
|
|
|
13,898 |
|
|
|
30,582,949 |
|
Past due less than 90 days |
|
|
325,527 |
|
|
|
717,109 |
|
|
|
22,634 |
|
|
|
1,065,270 |
|
|
|
|
— |
|
|
|
2,944 |
|
|
|
186,760 |
|
|
|
189,703 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
29,683,360 |
|
|
|
1,931,271 |
|
|
|
223,291 |
|
|
|
31,837,922 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 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, 2025 |
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
Allowance for credit loss at beginning of year |
|
|
17,481 |
|
|
|
5,931 |
|
|
|
7,801 |
|
|
|
31,213 |
|
Provision for credit loss, net of reversal |
|
|
7,009 |
|
|
|
1,226 |
|
|
|
(980 |
) |
|
|
7,256 |
|
| |
|
|
— |
|
|
|
— |
|
|
|
(698 |
) |
|
|
(698 |
) |
| |
|
|
206 |
|
|
|
(139 |
) |
|
|
(48 |
) |
|
|
20 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for credit loss at end of year |
|
|
24,697 |
|
|
|
7,018 |
|
|
|
6,076 |
|
|
|
37,791 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
For the year ended March 31, 2026 |
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
Allowance for credit loss at beginning of year |
|
|
24,697 |
|
|
|
7,018 |
|
|
|
6,076 |
|
|
|
37,791 |
|
Provision for credit loss, net of reversal |
|
|
2,930 |
|
|
|
2,204 |
|
|
|
5,900 |
|
|
|
11,033 |
|
| |
|
|
— |
|
|
|
— |
|
|
|
(482 |
) |
|
|
(482 |
) |
| |
|
|
2,869 |
|
|
|
996 |
|
|
|
824 |
|
|
|
4,688 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for credit loss at end of year |
|
|
30,495 |
|
|
|
10,219 |
|
|
|
12,317 |
|
|
|
53,031 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Non-Derivative Financial Liabilities and Derivative Financial Liabilities by a Remaining Contract Maturity Period |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-derivative financial liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
1,552,166 |
|
|
|
(1,565,387 |
) |
|
|
(1,565,387 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| |
|
|
3,912,303 |
|
|
|
(4,012,371 |
) |
|
|
(4,012,371 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| |
|
|
32,795,058 |
|
|
|
(35,293,975 |
) |
|
|
(11,209,068 |
) |
|
|
(15,485,265 |
) |
|
|
(6,190,498 |
) |
|
|
(2,409,143 |
) |
| |
|
|
533,351 |
|
|
|
(630,013 |
) |
|
|
(102,412 |
) |
|
|
(159,500 |
) |
|
|
(94,354 |
) |
|
|
(273,747 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
38,792,879 |
|
|
|
(41,501,746 |
) |
|
|
(16,889,239 |
) |
|
|
(15,644,764 |
) |
|
|
(6,284,852 |
) |
|
|
(2,682,891 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Derivative financial liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest derivatives |
|
|
196,389 |
|
|
|
(220,341 |
) |
|
|
(83,505 |
) |
|
|
(108,063 |
) |
|
|
(22,712 |
) |
|
|
(6,061 |
) |
| Currency derivatives |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
— |
|
|
|
1,047,528 |
|
|
|
73,959 |
|
|
|
759,648 |
|
|
|
66,990 |
|
|
|
146,931 |
|
| |
|
|
123,493 |
|
|
|
(1,196,751 |
) |
|
|
(130,116 |
) |
|
|
(840,065 |
) |
|
|
(74,389 |
) |
|
|
(152,181 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
319,881 |
|
|
|
(369,564 |
) |
|
|
(139,663 |
) |
|
|
(188,480 |
) |
|
|
(30,111 |
) |
|
|
(11,311 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
39,112,760 |
|
|
|
(41,871,310 |
) |
|
|
(17,028,902 |
) |
|
|
(15,833,244 |
) |
|
|
(6,314,963 |
) |
|
|
(2,694,201 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
| |
|
|
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-derivative financial liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
1,339,878 |
|
|
|
(1,353,907 |
) |
|
|
(1,353,907 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| |
|
|
4,359,205 |
|
|
|
(4,453,267 |
) |
|
|
(4,453,267 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| |
|
|
36,795,373 |
|
|
|
(39,522,887 |
) |
|
|
(12,768,209 |
) |
|
|
(17,094,270 |
) |
|
|
(7,489,266 |
) |
|
|
(2,171,143 |
) |
| |
|
|
711,013 |
|
|
|
(846,065 |
) |
|
|
(194,791 |
) |
|
|
(181,928 |
) |
|
|
(107,664 |
) |
|
|
(361,683 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
43,205,469 |
|
|
|
(46,176,126 |
) |
|
|
(18,770,173 |
) |
|
|
(17,276,198 |
) |
|
|
(7,596,929 |
) |
|
|
(2,532,826 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Derivative financial liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest derivatives |
|
|
255,068 |
|
|
|
(339,292 |
) |
|
|
(138,388 |
) |
|
|
(148,377 |
) |
|
|
(40,179 |
) |
|
|
(12,348 |
) |
| Currency derivatives |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
— |
|
|
|
836,049 |
|
|
|
240,393 |
|
|
|
391,484 |
|
|
|
43,039 |
|
|
|
161,134 |
|
| |
|
|
102,887 |
|
|
|
(949,605 |
) |
|
|
(323,462 |
) |
|
|
(414,493 |
) |
|
|
(47,022 |
) |
|
|
(164,627 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
357,955 |
|
|
|
(452,848 |
) |
|
|
(221,457 |
) |
|
|
(171,386 |
) |
|
|
(44,163 |
) |
|
|
(15,842 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
43,563,423 |
|
|
|
(46,628,974 |
) |
|
|
(18,991,630 |
) |
|
|
(17,447,584 |
) |
|
|
(7,641,092 |
) |
|
|
(2,548,667 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 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 |
|
|
6,011,789 |
|
|
|
7,333,858 |
|
| |
|
|
1,241,283 |
|
|
|
1,328,779 |
|
|
|
|
|
|
|
|
|
|
| |
|
|
7,253,072 |
|
|
|
8,662,638 |
|
|
|
|
|
|
|
|
|
|
|
| Disclosure of Value-At-Risk Analysis Measurement Foreign Currency Positions |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
For the year ended March 31, 2025 |
|
|
465,300 |
|
|
|
441,800 |
|
|
|
465,300 |
|
|
|
408,500 |
|
For the year ended March 31, 2026 |
|
|
497,100 |
|
|
|
486,275 |
|
|
|
505,100 |
|
|
|
462,700 |
|
|
| 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 |
|
|
(104,706 |
) |
|
|
(109,880 |
) |
Impact on other comprehensive income, before tax effect |
|
|
(235,959 |
) |
|
|
(225,875 |
) |
|
| Finance Leases [Member] |
|
| Statements [Line Items] |
|
| Disclosure of Net Changes in the Allowance for Credit Losses |
Net changes in the allowance for credit losses relating to the finance lease receivables are as follows:
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
For the years ended March 31, |
|
|
|
2025 |
|
|
2026 |
|
Allowance for credit loss at beginning of year |
|
|
46,909 |
|
|
|
56,721 |
|
Provision for credit loss, net of reversal |
|
|
21,140 |
|
|
|
19,169 |
|
|
|
|
(10,311 |
) |
|
|
(12,017 |
) |
|
|
|
(1,017 |
) |
|
|
3,688 |
|
|
|
|
|
|
|
|
|
|
Allowance for credit loss at end of year |
|
|
56,721 |
|
|
|
67,560 |
|
|
|
|
|
|
|
|
|
|
|
| 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:
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
2025 |
|
|
2026 |
|
|
|
|
3,340,414 |
|
|
|
4,033,662 |
|
Past due less than 90 days |
|
|
67,627 |
|
|
|
86,346 |
|
|
|
|
29,928 |
|
|
|
34,643 |
|
|
|
|
|
|
|
|
|
|
|
|
|
3,437,970 |
|
|
|
4,154,650 |
|
|
|
|
|
|
|
|
|
|
|
| Trade receivables [Member] |
|
| Statements [Line Items] |
|
| Disclosure of Net Changes in the Allowance for Credit Losses |
Net changes in the allowance for credit losses relating to retail receivables are as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
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 |
|
|
9,648 |
|
|
|
1,827 |
|
|
|
195,494 |
|
|
|
206,968 |
|
|
|
|
— |
|
|
|
— |
|
|
|
(189,044 |
) |
|
|
(189,044 |
) |
|
|
|
(2,860 |
) |
|
|
1,269 |
|
|
|
3,818 |
|
|
|
2,228 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for credit loss at end of year |
|
|
117,832 |
|
|
|
150,885 |
|
|
|
87,587 |
|
|
|
356,304 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
For the year ended March 31, 2026 |
|
|
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
|
|
|
|
|
|
|
Allowance for credit loss at beginning of year |
|
|
117,832 |
|
|
|
150,885 |
|
|
|
87,587 |
|
|
|
356,304 |
|
Provision for credit loss, net of reversal |
|
|
1,888 |
|
|
|
(6,575 |
) |
|
|
194,754 |
|
|
|
190,067 |
|
|
|
|
— |
|
|
|
— |
|
|
|
(197,813 |
) |
|
|
(197,813 |
) |
|
|
|
8,019 |
|
|
|
13,582 |
|
|
|
11,991 |
|
|
|
33,593 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for credit loss at end of year |
|
|
127,739 |
|
|
|
157,892 |
|
|
|
96,520 |
|
|
|
382,152 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Wholesale receivables and other dealer loans [Member] |
|
| Statements [Line Items] |
|
| Disclosure of Breakdown of Wholesale Receivables and Dealer Loan Receivables |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
| Wholesale and other dealer loans |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
4,478,021 |
|
|
|
— |
|
|
|
— |
|
|
|
4,478,021 |
|
| |
|
|
213,400 |
|
|
|
143,979 |
|
|
|
— |
|
|
|
357,379 |
|
| |
|
|
— |
|
|
|
54,774 |
|
|
|
2,003 |
|
|
|
56,776 |
|
| |
|
|
— |
|
|
|
— |
|
|
|
10,360 |
|
|
|
10,360 |
|
| |
|
|
10,288,422 |
|
|
|
188,448 |
|
|
|
1,024 |
|
|
|
10,477,894 |
|
Financial guarantee contracts |
|
|
2,234,393 |
|
|
|
24,001 |
|
|
|
— |
|
|
|
2,258,395 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
17,214,236 |
|
|
|
411,202 |
|
|
|
13,387 |
|
|
|
17,638,825 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
Lifetime expected credit loss |
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
Wholesale and other dealer loan s |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
5,369,936 |
|
|
|
— |
|
|
|
— |
|
|
|
5,369,936 |
|
| |
|
|
132,379 |
|
|
|
228,403 |
|
|
|
— |
|
|
|
360,782 |
|
| |
|
|
— |
|
|
|
43,883 |
|
|
|
3,086 |
|
|
|
46,970 |
|
| |
|
|
— |
|
|
|
— |
|
|
|
44,244 |
|
|
|
44,244 |
|
| |
|
|
9,731,868 |
|
|
|
187,037 |
|
|
|
1,989 |
|
|
|
9,920,894 |
|
Financial guarantee contracts |
|
|
1,464,251 |
|
|
|
14,008 |
|
|
|
— |
|
|
|
1,478,259 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
16,698,434 |
|
|
|
473,331 |
|
|
|
49,319 |
|
|
|
17,221,084 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|