v3.26.3
Credit Quality of Financial Assets and the Allowance for Credit Losses - Summary of Allowance for Credit Losses for Installment Loans (Detail) - JPY (¥)
¥ in Millions
 6 Months Ended
Sep. 30, 2026
Sep. 30, 2025
Mar. 31, 2026
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance ¥ 76,342 ¥ 53,060  
Provision (Reversal) [1] 1,918 7,343  
Allowance for credit losses on acquired financial assets at acquisition 0 3,633  
Charge-offs [2] (16,344) (8,433)  
Recoveries 1,321 410  
Other [3] (591) (951)  
Ending balance 62,646 55,062  
Collective (pool) assessment 31,240 29,892 ¥ 31,852
Individual assessment 31,406 25,170 44,490
Consumer | Real estate loans | Japan      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance   278  
Provision (Reversal) [1]   (10)  
Allowance for credit losses on acquired financial assets at acquisition   0  
Charge-offs [2]   0  
Recoveries   7  
Other [3]   (275)  
Ending balance   0  
Collective (pool) assessment   0  
Individual assessment   0  
Consumer | Real estate loans | Overseas      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 1,819 1,679  
Provision (Reversal) [1] (236) (95)  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] (290) (78)  
Recoveries 1 0  
Other [3] 127 47  
Ending balance 1,421 1,553  
Collective (pool) assessment 75 494 367
Individual assessment 1,346 1,059 1,452
Consumer | Other | Japan      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 3 90  
Provision (Reversal) [1] 0 (4)  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] 0 0  
Recoveries 0 2  
Other [3] 0 (84)  
Ending balance 3 4  
Collective (pool) assessment 3 4 3
Individual assessment 0 0 0
Consumer | Other | Overseas      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 2,092 3,048  
Provision (Reversal) [1] 545 1,142  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] (904) (1,286)  
Recoveries 196 188  
Other [3] (95) (16)  
Ending balance 1,834 3,076  
Collective (pool) assessment 1,273 1,295 1,449
Individual assessment 561 1,781 643
Corporate | Non-recourse Loans | Japan      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 170 91  
Provision (Reversal) [1] (84) 7  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] 0 0  
Recoveries 0 0  
Other [3] 1 (6)  
Ending balance 87 92  
Collective (pool) assessment 87 92 170
Individual assessment 0 0 0
Corporate | Non-recourse Loans | Overseas      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 5,635 2,593  
Provision (Reversal) [1] (899) 2,022  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] 0 0  
Recoveries 0 0  
Other [3] 61 1,029  
Ending balance 4,797 5,644  
Collective (pool) assessment 1,793 2,598 2,224
Individual assessment 3,004 3,046 3,411
Corporate | Other than non-recourse loans | Real estate companies | Japan      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 522 351  
Provision (Reversal) [1] (305) 29  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] 0 0  
Recoveries 341 13  
Other [3] (1) 0  
Ending balance 557 393  
Collective (pool) assessment 557 369 522
Individual assessment 0 24 0
Corporate | Other than non-recourse loans | Real estate companies | Overseas      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 1,490 2,046  
Provision (Reversal) [1] 1,554 178  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] (1,074) 0  
Recoveries 0 0  
Other [3] (33) (967)  
Ending balance 1,937 1,257  
Collective (pool) assessment 666 715 519
Individual assessment 1,271 542 971
Corporate | Other than non-recourse loans | Commercial, industrial and other companies loans | Japan      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 1,113 950  
Provision (Reversal) [1] (30) (6)  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] (393) 0  
Recoveries 4 4  
Other [3] 0 (41)  
Ending balance 694 907  
Collective (pool) assessment 634 449 646
Individual assessment 60 458 467
Corporate | Other than non-recourse loans | Commercial, industrial and other companies loans | Overseas      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 30,625 20,063  
Provision (Reversal) [1] (1,125) 2,571  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] (7,213) (1,992)  
Recoveries 545 59  
Other [3] (144) 24  
Ending balance 22,688 20,725  
Collective (pool) assessment 11,841 12,006 11,946
Individual assessment 10,847 8,719 18,679
Loans to Equity Method Investees      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 0 1,512  
Provision (Reversal) [1] 0 19  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] 0 0  
Recoveries 0 0  
Other [3] 0 (5)  
Ending balance 0 1,526  
Collective (pool) assessment 0 186 0
Individual assessment 0 1,340 0
Purchased loans      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance [4] 7,488 1,342  
Provision (Reversal) [1],[4] 312 7  
Allowance for credit losses on acquired financial assets at acquisition [4] 0 3,633  
Charge-offs [2],[4] (326) (3,659)  
Recoveries [4] 3 0  
Other [3],[4] (454) (984)  
Ending balance [4] 7,023 339  
Collective (pool) assessment [4] 126 133 133
Individual assessment [4] 6,897 206 7,355
Net investment in leases      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 19,907 18,122  
Provision (Reversal) [1] 1,799 1,426  
Allowance for credit losses on acquired financial assets at acquisition 0 0  
Charge-offs [2] (2,542) (1,344)  
Recoveries 231 137  
Other [3] (17) 321  
Ending balance 19,378 18,662  
Collective (pool) assessment 13,437 11,254 13,218
Individual assessment 5,941 7,408 6,689
Installment loans and net investment in leases      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance 70,864 52,165  
Provision (Reversal) [1] 1,531 7,286  
Allowance for credit losses on acquired financial assets at acquisition 0 3,633  
Charge-offs [2] (12,742) (8,359)  
Recoveries 1,321 410  
Other [3] (555) (957)  
Ending balance 60,419 54,178  
Collective (pool) assessment 30,492 29,595 31,197
Individual assessment 29,927 24,583 39,667
Other financial assets measured at amortized cost      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Beginning balance [5] 5,478 895  
Provision (Reversal) [1],[5] 387 57  
Allowance for credit losses on acquired financial assets at acquisition [5] 0 0  
Charge-offs [2],[5] (3,602) (74)  
Recoveries [5] 0 0  
Other [3],[5] (36) 6  
Ending balance [5] 2,227 884  
Collective (pool) assessment [5] 748 297 655
Individual assessment [5] ¥ 1,479 ¥ 587 ¥ 4,823
[1] Provision for credit losses” in the consolidated statements of income amounted to provisions of ¥9,781 million and ¥1,830 million during the six months ended September 30, 2025 and 2026. The reconciliation between the above table and the amounts reported on the consolidated statements of income during the six months ended September 30, 2025 and 2026 are as follows: Millions of yen Six months ended September 30, 2025 Six months ended September 30, 2026 Provision for credit losses Provision for credit losses Net investment in leases ¥ 1,426 ¥ 1,799 Installment loans 5,860 (268 ) Subtotal in the above table 7,286 1,531 Other financial assets measured at amortized cost 57 387 Total in the above table 7,343 1,918 Off-balance sheet credit exposures *3(a) 2,336 (66 ) Available-for-sale debt securities *3(b) 102 (22 ) Amount reported on the consolidated financial statements ¥ 9,781 ¥ 1,830 *3(a) The allowance for off-balance sheet credit exposure were ¥17,611 million and ¥17,175 million as of March 31, 2026 and September 30, 2026, respectively, and the amounts are recorded in “Other liabilities” on the consolidated balance sheets. For further information, see Note 24 “Commitments, Guarantees and Contingent Liabilities.” *3(b) The allowance for available-for-sale debt securities were ¥3,505 million and ¥3,354 million as of March 31, 2026 and September 30, 2026, respectively, and the amounts are recorded as a reduction in “Investment in securities” on the consolidated balance sheets. For further information, see Note 8 “Investment in Securities.
[2] Charge-offs of purchased loans include write-offs of purchased loans at the acquisition date of ¥3,633 million during the six months ended September 30, 2025. There were no such write-offs during the six months ended September 30, 2026.
[3] Other mainly includes foreign currency translation adjustments and increases or decreases in allowance due to consolidation or deconsolidation of subsidiaries.
[4] Purchased loans represent loans with evidence of deterioration of credit quality since origination and for which it is probable at acquisition that collection of all contractually required payments from the debtors is unlikely.
[5] The allowance for other financial assets measured at amortized cost includes the allowance for credit losses on financing receivables, such as accounts receivable. Other financial assets measured at amortized cost are mainly “Trade notes, accounts and other receivables” on the consolidated balance sheets.