Adoption of Accounting Standards for Revenue Recognition
First written in FY2023-Q1. 4 of 6 entries say "Restated". Latest entry: 2026-05-01.
25 other companies' latest entry also says "Restated".
- 2026-05-01RestatedGeneral Meetings of Shareholders
「In addition, progress against the initial targets is reviewed weekly at the issue-review meeting, which comprises directors, standing Audit and Supervisory Committee members, executive officers, department heads and regional managers, among others.」
課題確認会議による週次検証を継続して記載した。 - FY2025RestatedAnnual report
「The Company has applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the 65th fiscal year. Accordingly, the key management indicators and other figures for the 65th fiscal year and thereafter reflect application of those accounting standards.」
The Company continued to disclose the application of the revenue recognition accounting standard and related standards and the indicators following their application. - FY2024RestatedAnnual report
「The Company has applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the 65th fiscal year. Accordingly, the key management indicators and other figures for the 65th fiscal year and thereafter reflect application of those accounting standards.」
The Company continued to disclose the application of the revenue recognition accounting standard and related standards and the indicators following their application. - FY2023-Q3Update to the Impact of Applying the Accounting StandardAnnual report
「As a result, operating revenue for the nine months ended the third quarter decreased by ¥1,959 million, sales decreased by ¥2,475 million, cost of sales decreased by ¥2,185 million, operating revenue from agency transactions increased by ¥515 million, selling, general and administrative expenses increased by ¥227 million, and operating income, ordinary income and profit before income taxes decreased by ¥1 million.」
The Company continued applying the revenue recognition accounting standard and related standards and updated the impact on operating revenue, net sales, operating income and profit for the cumulative third quarter period. - FY2023-Q2RestatedAnnual report
「As a result, operating revenue for the six months ended the second quarter decreased by ¥1,316 million, sales decreased by ¥1,663 million, cost of sales decreased by ¥1,460 million, operating revenue from agency transactions increased by ¥346 million, selling, general and administrative expenses increased by ¥145 million, and operating income, ordinary income and profit before income taxes decreased by ¥1 million.」
The Company continued to disclose the impact on presentation and profit for the cumulative second quarter period of the revenue recognition accounting standard applied from the beginning of the first quarter accounting period. Net presentation of purchase-and-consumption transactions, identification of Haroka points as performance obligations and presentation as contract liabilities also continued. - FY2023-Q1First statedAnnual report
「We applied the “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the first quarter of the current fiscal year. 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 Company applied the revenue recognition accounting standard and related standards from the beginning of the first quarter accounting period. For purchase-and-consumption transactions, it began recording net amounts as operating revenue as an agent and identifying Haroka points as performance obligations. Advance receipts and the provision for points were presented as contract liabilities, reducing operating revenue by ¥631 million and operating profit, ordinary profit and other items by ¥5 million.