Komori
OOTOYA Holdings (2705) · FactFirst stated

Change in Presentation from Shareholder Benefit Provision to Sales Promotion Provision

First written in FY2023-Q3. . Latest entry: FY2023-Q3.

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Same theme, other companies
Recognition of Provision for Shareholder Benefits and Program ReviewA theme 15 companies write about · 5 as a headwind · 6 as a tailwind

The whole theme swung hardest in 2023: 1 of 7 companies on the "Worse" side.

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Showing 14 of the 15 companies compared. The sentences above are computed from all 15.
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  1. FY2023-Q3First statedAnnual report

    「In the previous consolidated fiscal year, the company changed the account name previously presented under current liabilities as “provision for shareholder benefit programs” to “provision for sales promotion expenses” from the second quarter of the consolidated fiscal year, in order to provide a clearer presentation that better reflected the actual circumstances in light of recent developments.」

    The company first disclosed that it had changed the account name from “provision for shareholder benefit programs” to “provision for sales promotion expenses” and reclassified the comparative information.
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OOTOYA Holdings's next results are scheduled for 2026-11-06. Read the earnings preview
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