Kewpie (2809) · InitiativeRestated
Clarifying the Relationship Between Promotional Expenses and Sales
First written in FY2016-Q2. 3 of 4 entries say "Restated". Latest entry: FY2018.
4entries
4years
0from disclosures
How it moved
Same theme, other companies
Change to Presentation of Sales Promotion Expenses as a Deduction from RevenueA theme 4 companies write about · 0 as a headwind · 0 as a tailwind
3 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
- FY2018RestatedAnnual report
「From the 104th fiscal year, we changed the accounting policy for revenue recognition, and the figures for the 103rd fiscal year are presented after retrospective adjustment to reflect the change.」
The accounting policy clarifying the relationship between sales-promotion expenses and revenue, together with disclosure after retrospective adjustment, continues. - FY2016RestatedAnnual report
「また同時に、売上および販売促進費等の管理方法の見直しを行い、業務プロセス検討・システム構築等の体制整備を進めてきたところ、その体制が整ったことにより変更するものであります。」
販売促進費等を売上高から控除する会計方針と、売上・販売促進費等の管理体制について、前年度からの説明を継続している。 - FY2016-Q3RestatedAnnual report
「このような経営環境のもと、当年度から開始する中期経営計画の策定を契機に、当社グループにおいて経営成績の重要な指標の一つである売上の計上基準を見直すため、改めて販売促進費等の範囲・取引実態等を検証したところ、販売促進費等が販売条件の一構成要素となっている状況が判明しました。」
販売促進費等を売上計上時に売上高から控除する会計方針を引き続き適用している。遡及適用による前年第3四半期売上高の減少額は212億52百万円である。 - FY2016-Q2First statedAnnual report
「It has become necessary to enforce more timely and appropriate profit management by clarifying the relationship between sales-promotion activities and revenue.」
The company changed its accounting policy to deduct sales-promotion expenses and similar items from net sales and developed the necessary systems, including reviewing business processes and building systems. Compared with figures before retrospective application, sales for the second quarter of the previous year decreased by ¥13,703 million.