Separate Presentation of Subsidy Income in the Statement of Cash Flows
First written in FY2023-Q2. 2 of 3 entries say "Restated". Latest entry: FY2026-H1.
0 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Government grants received 39,337」
Government grant income of ¥39.337 million is presented as a separate line item in the statement of cash flows. - FY2023RestatedAnnual report
「“Government grant income,” which had been included in “Changes in other assets” under “Cash flows from operating activities,” and “Government grants received” below the subtotal are to be presented separately from the current consolidated fiscal year because their materiality has increased.」
The company continues to present government grant income separately in the statement of cash flows because it has become more material. - FY2023-Q2First statedAnnual report
「“Government grant income,” which had been included in “Changes in other assets” under “Cash flows from operating activities” in the previous consolidated fiscal year, and “Government grants received” below the subtotal are to be presented separately from the current consolidated fiscal year because their materiality has increased.」
Because government grant income became more material, the company changed its presentation to show it separately in the statement of cash flows.