News Release
Jul. 31, 2026 TSE Analysis of Disclosure in “Basic Policy Regarding Selection of Accounting Standards” [Companies whose FYs ended by Mar. 31, 2026]
Tokyo Stock Exchange, Inc. has released its analysis of disclosure in "Basic Policy Regarding Selection of Accounting Standards" for companies whose fiscal years ended by March 31, 2026.
＜Summary＞
- The combined number of "Companies that have adopted IFRS”, "Companies that have decided to adopt IFRS" and "Companies planning to adopt IFRS" are 318 companies (+18 companies since previous year). The breakdown of that is as follows. "Companies that have adopted IFRS" is 297 companies, "Companies that have decided to adopt IFRS" is 20 companies and "Companies planning to adopt IFRS" is 1 companies. Also, "Companies considering IFRS adoption" is 81 companies.
- The combined market capitalization of "Companies that have adopted IFRS" , "Companies that have decided to adopt IFRS" and "Companies planning to adopt IFRS" is JPY 708 trillion, 51.2% (+1.4pt since previous year) of the entire listed market capitalization at the end of June 2026 (JPY 1,384 trillion).
- The total number of companies listed on the Prime Market that have adopted, decided to adopt, or plan to adopt IFRS is 250 (+10 companies since previous year), accounting for 52.6% (+0.9pt since previous year) of the Prime Market capitalization (JPY 1,343 trillion) at the end of June 2026.
Note: "Since previous year" is comparison with the published material on August 8, 2025 (Companies whose FYs ended by March 31, 2025)
| Analysis of Disclosure in "Basic Policy Regarding Selection of Accounting Standards" [Companies whose FYs ended by Mar. 31, 2026] |  |
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