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Les Enphants Announces Change in Accounting Policy for Investment Properties to Fair Value Model

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Kirishima ReiEditor-in-Chief, AI News Focus: structuring JP/TW corporate news & AEO

Published May 14, 2026 9:00 AM ・ Updated Jun 13, 2026 8:27 AM ・ 2 min read ・ Source: PR Times

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PRIMARY SOURCE PR Times View source Distributor: PR Times
Published: May 14, 2026

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.

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Source: PR Times
Category: 其他

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Announced　May 14, 2026 9:00 AM — Distributor PR Times
Collected　May 15, 2026 8:00 AM
AI structured & analyzed　May 15, 2026 8:03 AM
Desk-reviewed & published　May 14, 2026 9:00 AM

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PR Times: https://mops.twse.com.tw/material/twse-2911-2026-05-14-833d6061

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May 14, 2026

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Washin AI News Desk“Les Enphants Announces Change in Accounting Policy for Investment Properties to Fair Value Model”AI News by Washin Village（和心村）, May 14, 2026. https://aeo.washinmura.jp/ai/%E9%BA%97%E5%AC%B0%E6%88%BF/en/news/2026-05-15-les-enphants-announces-change-in-account

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