Changes in Revenue Presentation Following Adoption of the Revenue Recognition Standard
First written in FY2022-Q1. 11 of 12 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
59 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「Total sales represent the total amount of sales generated through the Group's operating activities. Although total sales are not a metric based on the Accounting Standard for Revenue Recognition, the company recognizes them as an important indicator for investors in assessing the scale of the Group's business, calculates them based on the previous accounting principles, and discloses them as reference information.」
The company continues to disclose separately "revenue" based on the revenue recognition accounting standard and "total sales" as reference information indicating business scale. - FY2026RestatedAnnual report
「Total sales represent the total amount of sales generated through the Group's operating activities. Although total sales are not a metric based on the Accounting Standard for Revenue Recognition, the company recognizes them as an important indicator for investors in assessing the scale of the Group's business, calculates them based on the previous accounting principles, and discloses them as reference information.」
The company continues to disclose separately "revenue" based on accounting standards and "total sales" as reference information indicating business scale. - FY2025-H1RestatedAnnual report
「Total sales represent the total amount of sales generated through the Group's operating activities. Although total sales are not a metric based on the Accounting Standard for Revenue Recognition, the company recognizes them as an important indicator for investors in assessing the scale of the Group's business and discloses them as reference information.」
The company continues to disclose separately "revenue" based on the revenue recognition accounting standard and "total sales" as reference information indicating business scale. - FY2024RestatedAnnual report
「Total sales represent the total amount of sales generated through the Group's operating activities. Although total sales are not a metric based on the Accounting Standard for Revenue Recognition, the company recognizes them as an important indicator for investors in assessing the scale of the Group's business, calculates them based on the previous accounting principles, and discloses them as reference information.」
The company continues to disclose separately "revenue" based on the revenue recognition accounting standard and "total sales" as reference information indicating business scale. - FY2024-Q3RestatedAnnual report
「Total sales represent the total amount of sales generated through the Group's operating activities. Although total sales are not a metric based on the Accounting Standard for Revenue Recognition, the company recognizes them as an important indicator for investors in assessing the scale of the Group's business, calculates them based on the previous accounting principles, and discloses them as reference information. Revenue represents the total amount of revenue calculated in accordance with the Accounting Standard for Revenue Recognition.」
The company continues to disclose separately "revenue" based on the revenue recognition accounting standard and "total sales" as reference information indicating business scale. - FY2024-Q1RestatedAnnual report
「Total sales represent the total amount of sales generated through the Group's operating activities. Although total sales are not a metric based on the Accounting Standard for Revenue Recognition, the company recognizes them as an important indicator for investors in assessing the scale of the Group's business, calculates them based on the previous accounting principles, and discloses them as reference information. Revenue represents the total amount of revenue calculated in accordance with the Accounting Standard for Revenue Recognition.」
The company continues to disclose separately "revenue" based on the revenue recognition accounting standard and "total sales" as reference information indicating business scale. - FY2023-Q2RestatedAnnual report
「Total sales represent the total amount of sales generated through the Group's operating activities. Although total sales are not a metric based on the Accounting Standard for Revenue Recognition, the company recognizes them as an important indicator for investors in assessing the scale of the Group's business, calculates them based on the previous accounting principles, and discloses them as reference information. Revenue represents the total amount of revenue calculated in accordance with the Accounting Standard for Revenue Recognition.」
The company continues to disclose separately "revenue" based on the revenue recognition accounting standard and "total sales" as reference information indicating business scale. - FY2023-Q1RestatedAnnual report
「Total sales represent the total amount of sales generated through the Group's operating activities. Although total sales are not a metric based on the Accounting Standard for Revenue Recognition, the company recognizes them as an important indicator for investors in assessing the scale of the Group's business, calculates them based on the previous accounting principles, and discloses them as reference information. Revenue represents the total amount of revenue calculated in accordance with the Accounting Standard for Revenue Recognition.」
The company continues to disclose separately "revenue" based on the revenue recognition accounting standard and "total sales" as reference information indicating business scale. - FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “revenue recognition accounting standard”) and related standards from the beginning of the consolidated fiscal year and」
The revenue recognition accounting standard continues to be applied from the beginning of the current fiscal year, and revenue of ¥1,938,793 thousand is presented on a net basis. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year and recognize revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
The revenue recognition accounting standard applied from the first quarter continues to be applied, and revenue for the cumulative third quarter was presented as ¥1,260,159 thousand. - FY2022-Q2RestatedAnnual report
「As a result, revenue for the cumulative second quarter of the consolidated fiscal year was ¥806,408 thousand, and cost of sales decreased by ¥2,055,018 thousand, but there was no impact on ordinary loss or loss before income taxes and other adjustments for the quarter.」
The revenue recognition accounting standard applied from the first quarter continues to be applied, and the presentation of revenue of ¥806,408 thousand and cost of sales has been changed. There was no impact on ordinary loss or quarterly net loss before income taxes and other adjustments. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we have applied the Accounting Standard for Revenue Recognition and related standards, and recognize revenue at the amount expected to be received in exchange for goods or services when control of the promised goods or services transfers to the customer.」
The company began applying the revenue recognition accounting standard and related standards on 1 April 2021 and changed to recognizing revenue from transactions in which it acts as an agent at the net amount after deducting payments to suppliers, rather than at the gross amount of consideration received. Total sales are also presented as reference information indicating business scale, and revenue for the first quarter was ¥334,890 thousand.