Presentation of Revenue from Sales Information Services Provided to Manufacturers
First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2025.
2 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「From the 15th fiscal year, the presentation of commission income received was changed from non-operating income to revenue. Accordingly, the key management indicators and other information for the consolidated fiscal years from the 12th through the 14th fiscal years reflect retrospective treatment incorporating this presentation change.」
The company continues to disclose in the notes to its key management indicators the change to present income from sales information services provided to manufacturers as revenue. - FY2024-Q3RestatedAnnual report
「The group had previously recognized income from providing sales information to manufacturers as commission income received under non-operating income, but changed its presentation from the first quarter of the fiscal year to include the income in revenue.」
The company continues to disclose, for the cumulative third-quarter period, the presentation change under which income from providing sales information to manufacturers is changed from non-operating income to revenue. - FY2024-Q2RestatedAnnual report
「The group had previously recognized income from providing sales information to manufacturers as commission income received under non-operating income, but changed its presentation from the first quarter of the fiscal year to include the income in revenue.」
The company continues to disclose the presentation change under which income from providing sales information to manufacturers is included in revenue, and has reclassified ¥790 million of commission income received for the cumulative second-quarter period of the previous fiscal year to revenue. - FY2024-Q1First statedAnnual report
「The group had previously recognized income from providing sales information to manufacturers as commission income received under non-operating income, but changed its presentation from the first quarter of the current fiscal year to include the income in revenue.」
Because information services had become more significant and were positioned as one of the company's principal operating activities, the presentation of the income was changed from non-operating income to revenue. ¥397 million of commission income received in the first quarter of the previous fiscal year was reclassified to revenue.