Les Enphants Announces Change in Accounting Policy for Investment Properties to Fair Value Model
📋 Article Processing Timeline
- 📰 Published: May 14, 2026 at 09:00
- 🔍 Collected: May 15, 2026 at 08:00 (23h 0m after Published)
- 🤖 AI Analyzed: May 15, 2026 at 08:03 (3 min after Collected)
Les Enphants Co., Ltd. announced a material change in its accounting policy for investment properties. To improve asset utilization, the policy will shift from the cost model to the fair value model starting in 2026, with a retroactive adjustment for 2025. Based on evaluations, as of March 31, 2026, the revaluation will increase assets by NT$705 million and shareholders' equity by NT$662 million, boosting the net worth per share by NT$6.30. Retained earnings for 2025 will also increase by NT$46 million, optimizing the company's financial structure.