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Caulis (153A) · PolicyRestated

Change in the Gross Revenue Churn Rate Calculation Methodology

First written in FY2024-Q1. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.

5entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2024-H1 – FY2026-H12024: 220242025: 120252026: 22026
Same theme, other companies
Changes to Definitions and Disclosure Methods for Key KPIs of Core ServicesA theme 11 companies write about · 0 as a headwind · 0 as a tailwind

6 other companies' latest entry also says "Restated".

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Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Average over the 12-month period of subscription amounts cancelled or downsold during the month divided by MRR as of the end of the preceding month.」

    Continues to calculate gross revenue churn using the average monthly churn rate for the most recent 12 months.
  2. FY2025RestatedAnnual report

    「Average over the 12-month period of subscription amounts cancelled or downsold during the month divided by MRR as of the end of the preceding month.」

    Continues to calculate gross revenue churn using the average monthly churn rate for the most recent 12 months.
  3. FY2024RestatedAnnual report

    「The gross revenue churn rate reported in the ninth fiscal-year securities report was calculated as the average monthly churn rate for the most recent 3 months. Because the average monthly churn rate for the most recent 12 months more accurately represents the Company's situation, the calculation method was changed from the beginning of the fiscal year.」

    Continues to apply the method using the average monthly churn rate for the most recent 12 months.
  4. FY2024-H1RestatedAnnual report

    「The gross revenue churn rate reported in the ninth fiscal-year securities report was calculated as the average monthly churn rate for the most recent 3 months. Because the average monthly churn rate for the most recent 12 months more accurately represents the Company's situation, the calculation method was changed from the beginning of the interim accounting period.」

    Continues to apply the method calculating gross revenue churn using the average monthly churn rate for the most recent 12 months.
  5. FY2024-Q1ReframedAnnual report

    「The gross revenue churn rate reported in the ninth fiscal-year securities report was calculated as the average monthly churn rate for the most recent 3 months. We changed the calculation method because the average monthly churn rate for the most recent 12 months more accurately represents the Company's situation.」

    Changed the measurement period for gross revenue churn from the most recent 3 months to the most recent 12 months.
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Change in the Gross Revenue Churn Rate Calculation Methodology | Caulis Inc. (153A) | Komori