| Intangible Assets |
The changes in cost, accumulated amortization and impairment losses, and carrying amounts of intangible assets for the years ended March 31, 2025 and 2026 are as follows:
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Capitalized
development costs |
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Balance as of April 1, 2024 |
|
¥ |
1,101,561 |
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|
¥ |
597,982 |
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|
¥ |
130,629 |
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|
¥ |
1,830,172 |
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|
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| |
|
¥ |
— |
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|
¥ |
20,330 |
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|
¥ |
2,153 |
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|
¥ |
22,483 |
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| |
|
|
287,098 |
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|
55,775 |
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|
— |
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|
342,873 |
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| |
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|
(50,588 |
) |
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|
(6,880 |
) |
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|
(21,365 |
) |
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|
(78,833 |
) |
Exchange differences on translating foreign operations |
|
|
(793 |
) |
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|
(5,754 |
) |
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|
(2,099 |
) |
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|
(8,646 |
) |
| |
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|
1,616 |
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|
5,352 |
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|
206 |
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|
7,174 |
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Balance as of March 31, 2025 |
|
¥ |
1,338,894 |
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|
¥ |
666,805 |
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|
¥ |
109,524 |
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¥ |
2,115,223 |
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| |
|
¥ |
— |
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|
¥ |
26,064 |
|
|
¥ |
2,931 |
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|
¥ |
28,995 |
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| |
|
|
198,806 |
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|
61,280 |
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|
— |
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|
260,086 |
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| |
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(539,135 |
) |
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|
(50,744 |
) |
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(9,648 |
) |
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|
(599,527 |
) |
Exchange differences on translating foreign operations |
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|
16,219 |
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|
30,460 |
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|
9,019 |
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|
55,698 |
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| |
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|
1,756 |
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(4,245 |
) |
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|
(1,030 |
) |
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|
(3,519 |
) |
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Balance as of March 31, 2026 |
|
¥ |
1,016,540 |
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|
¥ |
729,620 |
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|
¥ |
110,796 |
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¥ |
1,856,956 |
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| (Accumulated amortization and impairment losses)
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Capitalized
development costs |
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Balance as of April 1, 2024 |
|
¥ |
(372,370 |
) |
|
¥ |
(445,892 |
) |
|
¥ |
(12,221 |
) |
|
¥ |
(830,483 |
) |
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|
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|
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| |
|
¥ |
(162,579 |
) |
|
¥ |
(40,549 |
) |
|
¥ |
(1,008 |
) |
|
¥ |
(204,136 |
) |
| |
|
|
37,207 |
|
|
|
6,041 |
|
|
|
302 |
|
|
|
43,550 |
|
Exchange differences on translating foreign operations |
|
|
(39 |
) |
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|
3,650 |
|
|
|
168 |
|
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|
3,779 |
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| |
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|
18 |
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|
(124 |
) |
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(1,808 |
) |
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|
(1,914 |
) |
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Balance as of March 31, 2025 |
|
¥ |
(497,763 |
) |
|
¥ |
(476,874 |
) |
|
¥ |
(14,567 |
) |
|
¥ |
(989,204 |
) |
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| |
|
¥ |
(165,607 |
) |
|
¥ |
(40,769 |
) |
|
¥ |
(2,414 |
) |
|
¥ |
(208,790 |
) |
| Impairment losses |
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|
(69,602 |
) |
|
|
(217 |
) |
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(34,333 |
) |
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|
(104,152 |
) |
| |
|
|
209,740 |
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|
45,731 |
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|
23 |
|
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|
255,494 |
|
Exchange differences on translating foreign operations |
|
|
(8,758 |
) |
|
|
(21,879 |
) |
|
|
(2,907 |
) |
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|
(33,544 |
) |
| |
|
|
3,498 |
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|
2,757 |
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|
1,745 |
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|
8,000 |
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Balance as of March 31, 2026 |
|
¥ |
(528,492 |
) |
|
¥ |
(491,251 |
) |
|
¥ |
(52,453 |
) |
|
¥ |
(1,072,196 |
) |
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Capitalized
development costs |
|
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|
|
|
|
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Balance as of March 31, 2025 |
|
¥ |
841,131 |
|
|
¥ |
189,931 |
|
|
¥ |
94,957 |
|
|
¥ |
1,126,019 |
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Balance as of March 31, 2026 |
|
|
488,048 |
|
|
|
238,369 |
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|
|
58,343 |
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|
|
784,760 |
| Amortization, impairment losses and losses on disposal of capitalized development costs is included in research and development, and amortization of other intangible assets is included in cost of sales, selling, general and administrative, and research and development in the consolidated statements of income. For commitments for purchases of intangible assets, see note 28. For the details of EV-related impairment losses and losses on disposal, see note 4(d).
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