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Cedar. (2435) · InitiativeRestated

Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ending March 2022

First written in FY2019. 4 of 7 entries say "Restated". Latest entry: FY2025.

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7years
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ProgressHeldSoftenedWorseFirst statedFY2019RestatedFY2022-Q3 – FY20252019: 120192020: 020202021: 220212022: 120222023: 120232024: 120242025: 12025
Same theme, other companies
Assessment of the Impact of Applying the Accounting Standard for Revenue RecognitionA theme 189 companies write about · 1 as a headwind · 0 as a tailwind

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

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 189 companies compared. The sentences above are computed from all 189.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 41st fiscal year, and key management indicators and other figures for the 41st fiscal year onward reflect application of those standards.」

    The Company continues to disclose that the Accounting Standard for Revenue Recognition has been applied from the beginning of the 41st fiscal year.
  2. FY2024RestatedAnnual report

    「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 41st fiscal year, and key management indicators and other figures for the 41st fiscal year onward reflect application of those standards.」

    The Company continues to disclose that the Accounting Standard for Revenue Recognition has been applied from the beginning of the 41st fiscal year.
  3. FY2023RestatedAnnual report

    「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 41st fiscal year, and key management indicators and other figures for the 41st fiscal year onward reflect application of those standards.」

    The Company continues to disclose that the Accounting Standard for Revenue Recognition has been applied from the beginning of the 41st fiscal year.
  4. FY2022-Q3RestatedAnnual report

    「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year, in accordance with the transitional treatment stipulated in the proviso to paragraph 84 of the Revenue Recognition Accounting Standard. There is no impact on the opening balance of retained earnings for the current fiscal year or on profit and loss for the cumulative third quarter of the current consolidated fiscal year.」

    The Company continues to state that the Revenue Recognition Accounting Standard and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year, with no impact on retained earnings or profit and loss for the cumulative third quarter.
  5. FY2022-Q1AchievedAnnual report

    「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were applied from the beginning of the current first quarter of the consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The Accounting Standard for Revenue Recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022, was applied from the beginning of the current first quarter of the consolidated fiscal year. There was no impact on the opening balance of retained earnings or profit and loss for the cumulative first quarter.
  6. FY2021AdvancedAnnual report

    「The standard will be applied from the beginning of the fiscal year ending March 2022.” The impact of applying the “Accounting Standard for Revenue Recognition” and other standards on the consolidated financial statements is immaterial.」

    The planned application of the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending March 2022 remains unchanged, and the impact on the consolidated financial statements was assessed as immaterial.
  7. FY2019First statedAnnual report

    「The company will apply these standards from the beginning of the fiscal year ending March 2022.” The impact on the consolidated financial statements of applying the Accounting Standard for Revenue Recognition and related standards is currently being assessed.」

    The Company indicated that it planned to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, and stated that the impact on the financial statements was under evaluation.
Moved together

"Further Expansion of the Care Services Business" moved the same way as this thread, in the same document, in 2 of its 7 moves.

22222★12345
  1. ★This thread
  2. 1Further Expansion of the Care Services Business2×
  3. 2Expansion of Dominant Areas Centered on Fee-Based Elderly Homes and Day-Care Services2×
  4. 3Active Opening of New Care Facilities and Care Plan Centers2×
  5. 4Diversification through services outside the long-term care insurance system and welfare equipment businesses2×
  6. 5Balancing Growth Investment and Retained Earnings with Stable, Ongoing Dividends2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Cedar.'s next results are scheduled for 2026-11-13. Read the earnings preview
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