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Aun Consulting (2459) · FactTransaction volume increased to ¥1,344.643 million

Difference between Revenue and Transaction Volume Following Application of the Revenue Recognition Standard

First written in FY2022-Q1. . Latest entry: FY2022.

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ProgressHeldSoftenedWorseOtherFY2022-Q1 – FY20222021: 120212022: 32022
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  1. FY2022Transaction volume increased to ¥1,344.643 millionAnnual report

    「Transaction volume for the current fiscal year, which approximates revenue for the previous consolidated fiscal year, was ¥1,344.643 million, up 30.2% from revenue in the previous fiscal year.」

    Reported revenue after adoption of the revenue recognition accounting standard was ¥500.264 million, while transaction volume, which approximates revenue under the previous standard, was ¥1,344.643 million, up 30.2% year on year.
  2. FY2022-Q3Transaction volume increased to ¥1,052.864 millionAnnual report

    「Transaction volume for the nine months ended the third quarter of the current fiscal year, which approximates revenue for the nine months ended the third quarter of the previous fiscal year, was ¥1,052.864 million, up 31.2% from revenue in the same period of the previous year.」

    Reported revenue after adoption of the revenue recognition accounting standard was ¥381.953 million, while transaction volume, which approximates revenue under the previous standard, was ¥1,052.864 million, up 31.2% from revenue in the same period of the previous year.
  3. FY2022-Q2Transaction volume increased to ¥798.720 millionAnnual report

    「As a result of applying the revenue recognition accounting standard, revenue for the six months ended the second quarter of the current fiscal year decreased by ¥503.366 million, while cost of sales decreased by ¥522.982 million, operating loss and ordinary loss decreased by ¥19.615 million, and profit before income taxes increased by ¥19.615 million. Transaction volume for the six months ended the second quarter of the current fiscal year, which approximates revenue for the six months ended the second quarter of the previous fiscal year, was ¥798.720 million, up 37.9% from revenue in the same period of the previous year.」

    Following adoption of the revenue recognition accounting standard, reported revenue decreased by ¥503.366 million, while cost of sales also decreased by ¥522.982 million, and operating loss and ordinary loss narrowed by ¥19.615 million. Transaction volume, which approximates revenue under the previous standard, was ¥798.720 million, up 37.9% from revenue in the same period of the previous year.
  4. FY2022-Q1First statedAnnual report

    「As a result of applying the revenue recognition accounting standard, revenue for the first quarter of the current fiscal year decreased by ¥331.991 million, while cost of sales decreased by ¥336.225 million, and operating profit, ordinary profit and profit before income taxes increased by ¥4.233 million each. Transaction volume for the first quarter of the current fiscal year, which approximates revenue for the first quarter of the previous fiscal year, was ¥491.640 million, an increase of 38.7% from revenue in the same quarter of the previous year.」

    Following adoption of the revenue recognition accounting standard, reported revenue decreased by ¥331.991 million, while cost of sales also decreased by ¥336.225 million and operating profit and other profit measures increased by ¥4.233 million. Transaction volume, which approximates revenue, was ¥491.640 million, up 38.7% from revenue in the same period of the previous year.
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