| Disclosure of reconciliation of changes in intangible assets and goodwill |
The changes in acquisition cost, accumulated amortization and accumulated impairment losses of intangible assets are as follows: | | | | | | | | | | | | | | | | | | | | | | Asset class | As of
March 31, 2024 | Additions
(not by business combination) | Additions (business combination)(1) | Additions
(transferred from PP&E) | Disposals | As of
March 31, 2025 | | Acquisition cost | | | | | | | | Internally generated intangible assets | ¥ | 1,328 | | ¥ | 524 | | ¥ | — | | ¥ | 100 | | ¥ | (35) | | ¥ | 1,917 | | | Goodwill | — | | — | | 1,117 | | — | | — | | 1,117 | | | Trademark / Trade Name | — | | — | | 10 | | — | | — | | 10 | | | Customer Relationships | — | | — | | 170 | | — | | — | | 170 | | | Developed Technology | — | | — | | 70 | | — | | — | | 70 | | | Licenses | — | | — | | — | | — | | — | | — | | | Others | 3 | | — | | — | | — | | (1) | | 2 | | | Total | ¥ | 1,331 | | ¥ | 524 | | ¥ | 1,367 | | ¥ | 100 | | ¥ | (36) | | ¥ | 3,286 | |
| | | | | | | | | | | | | | | | | | | | | | Asset class | As of
March 31, 2025 | Additions
(not by business combination) | Additions (business combination)(2) | Disposals | Others | As of
March 31, 2026 | | Acquisition cost | | | | | | | | Internally generated intangible assets | ¥ | 1,917 | | ¥ | 1,081 | | ¥ | — | | ¥ | (220) | | ¥ | — | | ¥ | 2,778 | | | Goodwill | 1,117 | | — | | 8,310 | | — | | 74 | | 9,501 | | | Trademark / Trade Name | 10 | | — | | 123 | | — | | 5 | | 138 | | | Customer Relationships | 170 | | — | | 738 | | — | | 31 | | 939 | | | Developed Technology | 70 | | — | | 668 | | — | | 28 | | 766 | | | Licenses | — | | — | | 562 | | — | | 23 | | 585 | | | Others | 2 | | — | | — | | — | | — | | 2 | | | Total | ¥ | 3,286 | | ¥ | 1,081 | | ¥ | 10,401 | | ¥ | (220) | | ¥ | 161 | | ¥ | 14,709 | |
| | | | | | | | | | | | | | | | Asset class | As of
March 31, 2024 | Amortization(3) | Sales and disposals | As of
March 31, 2025 | | Accumulated depreciation and impairment loss | | | | | | Internally generated intangible assets | ¥ | (541) | | ¥ | (217) | | ¥ | 1 | | ¥ | (757) | | | Goodwill | — | | — | | — | | — | | | Trademark / Trade Name | — | | — | | — | | — | | | Customer Relationships | — | | — | | — | | — | | | Developed Technology | — | | — | | — | | — | | | Licenses | — | | — | | — | | — | | | Others | (3) | | — | | 1 | | (2) | | | Total | ¥ | (544) | | ¥ | (217) | | ¥ | 2 | | ¥ | (759) | |
| | | | | | | | | | | | | | | | | | | Asset class | As of
March 31, 2025 | Amortization(3) | Sales and disposals | Foreign currency translation | As of
March 31, 2026 | | Accumulated depreciation and impairment loss | | | | | | | Internally generated intangible assets | ¥ | (757) | | ¥ | (263) | | ¥ | — | | ¥ | — | | ¥ | (1,020) | | | Goodwill | — | | — | | — | | — | | — | | | Trademark / Trade Name | — | | (2) | | — | | — | | (2) | | | Customer Relationships | — | | (35) | | — | | — | | (35) | | | Developed Technology | — | | (53) | | — | | — | | (53) | | | Licenses | — | | — | | — | | — | | — | | | Others | (2) | | — | | — | | — | | (2) | | | Total | ¥ | (759) | | ¥ | (353) | | ¥ | — | | ¥ | — | | ¥ | (1,111) | |
| | | | | | | | | | | | | Carrying amount (In millions) | As of March 31, 2024 | As of March 31, 2025 | As of March 31, 2026 | | Internally generated intangible assets | ¥ | 788 | | ¥ | 1,162 | | ¥ | 1,759 | | | Goodwill | — | | 1,117 | | 9,502 | | | Trademark/Trade Name | — | | 10 | | 136 | | | Customer Relationships | — | | 170 | | 904 | | | Developed Technology | — | | 70 | | 713 | | | Licenses | — | | — | | 586 | | | Others | — | | — | | — | | | Total | ¥ | 788 | | ¥ | 2,529 | | ¥ | 13,600 | |
____________ (3) Intangible assets with definite useful lives are amortized over their useful lives. The amortization of intangible assets is included in “Selling, general and administrative expenses” in the consolidated statements of profit or loss and other comprehensive income. (4) There were no intangible assets with restricted ownership or that are pledged as collateral as of March 31, 2025 and 2026.
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| Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit |
The carrying amounts before impairment of goodwill and intangible assets with indefinite useful lives are allocated to the following CGUs. | | | | | | | | | | As of March 31, | As of As of March 31, | | (Unit： In millions) | 2025 | 2026 | | Aplo | ¥ | — | | ¥ | 2,345 | | Next Finance Tech | 1,117 | | 1,117 | | 3iQ | — | | 6,754 | | | Total | ¥ | 1,117 | | ¥ | 10,216 | |
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| Disclosure of information for cash-generating units |
Discount rates pre-tax used for calculating the value in use for each CGU | | | | | | | | | | As of As of March 31, | As of As of March 31, | | 2025 | 2026 | | Aplo | — | % | 77.7 | % | Next Finance Tech | 59.6 | % | 34.1 | % | 3iQ | — | % | 19.5 | % |
| | | | | | | | | | As of March 31, | As of March 31, | | 2025 | 2026 | | Aplo | — | % | 4.0 | % | Next Finance Tech | 4.0 | % | 4.0 | % | 3iQ | — | % | 2.0 | % |
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