Change in presentation of royalty income as net sales
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024.
2 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「From the current fiscal year, royalty income previously recorded as “non-operating income” has been included in “sales.” Accordingly, the key management indicators and other information for fiscal 28 and earlier are also presented on a reclassified basis reflecting the change in presentation.」
The change to present royalty income as sales has continued throughout the full fiscal year against a backdrop of the expanding overseas business, and prior-year figures have also been reclassified. - FY2024-Q2RestatedAnnual report
「From the first quarter of the current fiscal year, in light of the increasing materiality of royalties as the overseas business has expanded, royalty income previously presented as “non-operating income” in the separate financial statements has been included in “sales.” Accordingly, the segment information for the first nine months of the previous fiscal year is also presented on a reclassified basis.」
Against a backdrop of the expanding overseas business, the change to include royalty income in sales and the reclassification of segment information for the same period of the previous year have been continued. - FY2024-Q1First statedAnnual report
「From the first quarter of the current fiscal year, in light of the increasing materiality of royalties as the overseas business has expanded, royalty income previously presented as “non-operating income” in the separate financial statements has been included in “sales.” Accordingly, the segment information for the first six months of the previous fiscal year is also presented on a reclassified basis.」
In light of the increasing materiality of royalties as the overseas business has expanded, royalty income previously presented as non-operating income has been reclassified for presentation as sales, and the segment information for the same period of the previous year has also been restated.