Komori
San-A (2659) · PolicyRestated

Planned application of the Revenue Recognition Accounting Standard for the fiscal year ending February 2023

First written in FY2019. 9 of 12 entries say "Restated". Latest entry: 2026-05-05.

12entries
8years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019 – FY2021RestatedFY2023-Q2 – 2026-05-052019: 120192020: 120202021: 120212022: 320222023: 120232024: 320242025: 120252026: 12026
Same theme, other companies
Assessment of the Impact of Applying the Accounting Standard for Revenue RecognitionA theme 90 companies write about · 1 as a headwind · 0 as a tailwind

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

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Showing 14 of the 90 companies compared. The sentences above are computed from all 90.
Full recordFilings, disclosures and news, newest first
  1. 2026-05-05RestatedGeneral Meetings of Shareholders

    「For revenue from consignment purchases among product sales, revenue is recognized at the net amount after deducting payments to suppliers from the total consideration received from customers.」

    The Company continues to disclose its revenue recognition policy following the application of the revenue recognition accounting standard and revenue arising from contracts with customers.
  2. FY2026-H1RestatedAnnual report

    「Information on disaggregated revenue arising from contracts with customers is presented as described in Notes (Segment Information, etc.).」

    Disclosures on revenue arising from contracts with customers following application of the Revenue Recognition Accounting Standard remain unchanged.
  3. FY2025-H1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosures on revenue arising from contracts with customers following application of the Revenue Recognition Accounting Standard remain unchanged.
  4. FY2025-Q1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosures on revenue arising from contracts with customers following application of the Revenue Recognition Accounting Standard remain unchanged.
  5. FY2024-Q3RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosures on revenue arising from contracts with customers following application of the Revenue Recognition Accounting Standard remain unchanged.
  6. FY2023-Q3RestatedAnnual 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 first quarter of the consolidated fiscal year, and 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.」

    It continues to state that the Revenue Recognition Accounting Standard and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, and that the recognition methods for principal-versus-agent transactions, points and gift certificates were changed.
  7. FY2023-Q2RestatedAnnual 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 first quarter of the consolidated fiscal year, and 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.」

    It continues to state that the Revenue Recognition Accounting Standard and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, as well as the method of recognizing revenue.
  8. FY2023-Q1AchievedAnnual report

    「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and 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 standards for revenue recognition and other standards, which had been scheduled for application from the beginning of the fiscal year ending February 2023, were applied from the beginning of the first quarter of the current consolidated fiscal year. It also describes changes in the revenue recognition methods for consignment sales, points and gift certificates, as well as their impact on operating revenue and other items.
  9. FY2022AdvancedAnnual report

    「The Company receives advice and guidance from its accounting auditor regarding the introduction of the new revenue recognition standard, which falls outside the services prescribed in Article 2, paragraph 1 of the Certified Public Accountants Act.」

    The accounting standard for revenue recognition was scheduled to be applied from the beginning of the fiscal year ending February 2023, and its impact was being assessed. This filing states that the accounting auditor provided advice and guidance in preparation for its introduction.
  10. FY2021RestatedAnnual report

    「The “Accounting Standard for Revenue Recognition” and other standards will be applied from the beginning of the fiscal year ending February 2023. The impact of applying these accounting standards on the consolidated financial statements is currently being assessed.」

    The explanation that the accounting standards for revenue recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending February 2023, with their impact currently being assessed, remains unchanged.
  11. FY2020RestatedAnnual report

    「The planned date for applying the “Accounting Standard for Revenue Recognition” and other standards is the beginning of the fiscal year ending February 2023. The impact of applying these accounting standards on the consolidated financial statements is currently being assessed.」

    The explanation that the accounting standards for revenue recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending February 2023, with their impact currently being assessed, remains unchanged.
  12. FY2019First statedAnnual report

    「The planned date for applying the “Accounting Standard for Revenue Recognition” and other standards is the beginning of the fiscal year ending February 2023. The impact of applying these accounting standards on the consolidated financial statements is currently being assessed.」

    It states that the accounting standards for revenue recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending February 2023, and that their impact on the financial statements is being assessed.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for San-A yet. It last moved in the General Meetings of Shareholders of 2026-05-05: "Restated".
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