Recognition of a Provision for Shareholder Benefit Vouchers Based on Actual Usage
First written in FY2018-Q1. 2 of 27 entries say "Restated". Latest entry: FY2025-H1.
1 other company's latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「The company previously recognized the expected amount of future expenses under its shareholder benefit program. However, as the relative significance of the provision for shareholder benefits declined with the recovery in operating performance and its impact on the period in which shareholder benefit expenses were recognized was considered limited, the accounting treatment was changed from the current interim consolidated accounting period to recognize the expense when shareholder benefit vouchers are used.」
Because of the recovery in operating performance, the change in accounting treatment from recognizing a provision for shareholder benefits to recognizing the expense when shareholder benefit vouchers are used has continued. - FY2025-Q1ReframedAnnual report
「The company previously recognized the expected amount of future expenses under its shareholder benefit program. However, as the relative significance of the provision for shareholder benefits declined with the recovery in operating performance and its impact on the period in which shareholder benefit expenses were recognized was considered limited, the accounting treatment was changed from the first quarter of the current consolidated fiscal year to recognize the expense when shareholder benefit vouchers are used.」
As the significance of the provision for shareholder benefits declined with the recovery in operating performance, the accounting method was changed from recognizing the expected future amount as a provision to recognizing the expense when shareholder benefit vouchers are used. - FY2024Decrease in the shareholder benefit provision balanceAnnual report
「Provision for shareholder benefits 17,809 12,476」
Recognition of the provision for shareholder benefits based on usage results and other data continued, and the balance decreased from ¥17.809 million at the end of the previous consolidated fiscal year to ¥12.476 million. - FY2024-Q3Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 17,809 26,699」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥17.809 million at the end of the previous consolidated fiscal year to ¥26.699 million. - FY2024-Q2Decrease in the shareholder benefit provision balanceAnnual report
「Provision for shareholder benefits 17,809 14,957」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance decreased from ¥17.809 million at the end of the previous consolidated fiscal year to ¥14.957 million. - FY2024-Q1Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 17,809 32,966」
The provision for shareholder benefits balance increased from ¥17.809 million at the end of the previous consolidated fiscal year to ¥32.966 million. - FY2023Increase in provision for shareholder benefitsAnnual report
「The provision for shareholder benefits increased from ¥6.764 million at the end of the previous consolidated fiscal year to ¥17.809 million at the end of the current consolidated fiscal year.」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥6.764 million to ¥17.809 million. - FY2023-Q3Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,764 32,231」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥6.764 million at the end of the previous consolidated fiscal year to ¥32.231 million. - FY2023-Q2Decrease in the shareholder benefit provision balanceAnnual report
「Provision for shareholder benefits 6,764 11,740」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥6.764 million at the end of the previous consolidated fiscal year to ¥11.74 million. It decreased from ¥27.171 million at the end of the first quarter. - FY2023-Q1Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,764 27,171」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥6.764 million at the end of the previous consolidated fiscal year to ¥27.171 million. - FY2022Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,660 6,764」
The provision for shareholder benefits balance increased from ¥6.66 million at the end of the previous consolidated fiscal year to ¥6.764 million. - FY2022-Q3Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,660 20,029」
The provision for shareholder benefits balance increased from ¥6.66 million at the end of the previous consolidated fiscal year to ¥20.029 million. - FY2022-Q2Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,660 8,340」
The provision for shareholder benefits balance increased from ¥6.66 million at the end of the previous consolidated fiscal year to ¥8.34 million. The treatment of recognizing the provision based on usage results and other data has continued. - FY2022-Q1Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,660 23,007」
The provision for shareholder benefits balance increased from ¥6.66 million at the end of the previous consolidated fiscal year to ¥23.007 million. The treatment of recognizing the provision based on usage results and other data has continued. - FY2021Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,660」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance at the end of the current fiscal year was ¥6.66 million. - FY2021-Q3Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,523 17,500」
The provision for shareholder benefits balance increased from ¥6.523 million at the end of the previous consolidated fiscal year to ¥17.5 million. - FY2021-Q2Decrease in the shareholder benefit provision balanceAnnual report
「Provision for shareholder benefits 6,523 3,394」
The provision for shareholder benefits balance decreased from ¥6.523 million at the end of the previous consolidated fiscal year to ¥3.394 million. The treatment of recognizing the provision based on usage results and other data has continued. - FY2021-Q1Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 6,523 18,896」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥6.523 million at the end of the previous consolidated fiscal year to ¥18.896 million. - FY2020-Q3Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 5,730 13,490」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥5.73 million at the end of the previous consolidated fiscal year to ¥13.49 million. - FY2020-Q2Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 5,730 6,280」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥5.73 million at the end of the previous consolidated fiscal year to ¥6.28 million. - FY2020-Q1Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 5,730 16,740」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance increased from ¥5.73 million at the end of the previous consolidated fiscal year to ¥16.74 million. - FY2019Provision for shareholder benefits balance recognizedAnnual report
「Provision for shareholder benefits 5,730」
Recognition of the provision based on usage results and other data for shareholder benefit vouchers continued, and the balance at the end of the current consolidated fiscal year was ¥5.73 million. - FY2019-Q3Provision for shareholder benefits balance increasedAnnual report
「Provision for shareholder benefits 5,690 12,250」
The provision for shareholder benefits increased from ¥5.69 million at the end of the previous consolidated fiscal year to ¥12.25 million. Recognition of the provision based on usage results and other data has continued. - FY2019-Q2Provision for shareholder benefits balance continued to be recognizedAnnual report
「Provision for shareholder benefits 5,990」
A provision for shareholder benefits of ¥5.99 million was recognized on the balance sheet at the end of the second quarter, and the balance based on the accounting treatment adopted from the end of the previous fiscal year remained in place. - FY2018-Q3Cumulative impact on profit and loss disclosedAnnual report
「Shareholder benefit expenses were previously recognized as operating expenses when shareholder benefit vouchers were used. However, as it became possible to track usage results and other data for the vouchers, from the end of the first quarter of the current consolidated fiscal year, the company has recognized as a provision for shareholder benefits the amount expected to arise from the following consolidated quarter onward, based on usage results and other data. As a result, for the cumulative third quarter of the current consolidated fiscal year, the operating loss, ordinary loss and pretax quarterly net loss each increased by ¥12.6 million.」
The method of recognizing the provision for shareholder benefits introduced at the end of the first quarter was continued, and the operating loss, ordinary loss and pretax quarterly net loss each increased by ¥12.6 million in the cumulative third quarter. - FY2018-Q2RestatedAnnual report
「Shareholder benefit expenses were previously recognized as operating expenses when shareholder benefit vouchers were used. However, as it became possible to track usage results and other data for the vouchers, from the end of the first quarter of the current consolidated fiscal year, the company has recognized as a provision for shareholder benefits the amount expected to arise from the following consolidated quarter onward, based on usage results and other data. As a result, for the cumulative second quarter of the current consolidated fiscal year, operating income and ordinary income each decreased by ¥5.3 million, while the pretax quarterly net loss increased by ¥5.3 million.」
The method of recognizing the provision for shareholder benefits introduced at the end of the first quarter was continued, affecting operating income and ordinary income by ¥5.3 million in the cumulative second quarter. - FY2018-Q1First statedAnnual report
「Shareholder benefit expenses were previously recognized as operating expenses when shareholder benefit vouchers were used. However, as it became possible to track usage results and other data for the vouchers, from the end of the first quarter of the current consolidated fiscal year, the company began recognizing as a provision for shareholder benefits the amount expected to arise from the following consolidated quarter onward, based on usage results and other data. As a result, compared with the previous method, operating income, ordinary income and income before income taxes decreased by ¥10 million each.」
As it became possible to track usage results and other data for shareholder benefit vouchers, the accounting treatment was changed from the first-quarter-end to recognize the expected future usage amount as a provision for shareholder benefits, reducing each profit measure by ¥10 million.