Yomeishu Seizo (2540) · PolicyRestated
Application of the Accounting Standard for Revenue Recognition and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Changes in Recognition of Sales Incentives, Returns and Agency Transactions Following Adoption of the Accounting Standard for Revenue RecognitionA theme 82 companies write about · 20 as a headwind · 3 as a tailwind
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
48 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 82 companies compared. The sentences above are computed from all 82.Full recordFilings, disclosures and news, newest first
- FY2022-Q2RestatedAnnual report
「収益認識会計基準等の適用により、従来の会計処理方法に比べて売上高は43百万円減少し、販売費及び一般管理費が44百万円減少したことにより、営業利益、経常利益に与える影響は軽微であります。」
第1四半期会計期間の期首から適用した収益認識会計基準等について、第2四半期累計期間の影響額を開示している。 - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter. 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 transfers to the customer.」
The company applied the revenue recognition standards from the beginning of the first quarter and changed its treatment of sales commissions and variable consideration. Revenue decreased by ¥23.492 million and SG&A expenses decreased by ¥25.261 million, with an immaterial impact on profit; the opening balance of retained earnings decreased by ¥7.938 million.