Establishment of real estate rental income as a key earnings base and reclassification as operating revenue
First written in FY2025-H1. 3 of 5 entries say "Restated". Latest entry: FY2027-H1.
No other company in this theme has enough history to compare yet.
- FY2027-H1RestatedAnnual report
「“Other income” consists of rental income from real estate leasing.」
The company continues to disclose real estate rental income as a component of operating revenue. Other revenue for the interim accounting period was ¥353 million, and operating receipts were ¥427 million. - FY2026RestatedAnnual report
「Operating revenue comprises sales and operating income, and figures for the fiscal year ended [the Company's] 55th fiscal year and earlier were changed in the same manner.」
The Company continues to present operating income, including real estate rental income and other items, as a component of operating revenue. - FY2026-H1RestatedAnnual report
「“Other income” consists of rental income from real estate leasing.」
Real estate rental income continues to be disclosed as a component of operating revenue, with other income of ¥313 million and operating income of ¥383 million for the current interim accounting period. - FY2025AdvancedAnnual report
「The presentation method was changed from the fiscal year ended [the Company's] 56th fiscal year, and restated figures reflecting the change are presented for key management indicators and other items for the fiscal year ended [the Company's] 55th fiscal year and earlier. In connection with this change in presentation, revenue in the key management indicators and other items was changed from sales to operating revenue. Operating revenue comprises sales and operating income, and figures for the fiscal year ended [the Company's] 55th fiscal year and earlier were changed in the same manner.」
The method of presenting operating revenue, including operating income such as real estate rental income, was also reflected in the key full-year indicators, and prior-year figures were presented on a reclassified basis. - FY2025-H1First statedAnnual report
「Previously, rental income from tenants and other sources was recorded as rental income under non-operating income, while the corresponding expenses were recorded as real estate rental costs under non-operating expenses. From the current interim accounting period, rental income is included in operating revenue, and real estate rental costs are included in selling, general and administrative expenses. This change was made because the policy of positioning real estate rental income as an important revenue base became clear, in anticipation of synergies such as increased customer attraction through the recruitment of tenants and other measures. It was also made to present the business more appropriately, as the importance of real estate rental income is expected to increase further.」
The Company clarified its policy of positioning real estate rental income as an important revenue base and changed its presentation of rental income to operating revenue and real estate rental costs to selling, general and administrative expenses.