Change in the presentation of rental income as net sales
First written in FY2017-Q1. 5 of 6 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
17 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「Beginning with the 43rd fiscal year, rental income previously recorded as non-operating income has been presented as part of net sales. The key management indicators and other figures for the 42nd fiscal year are also presented on a reclassified basis reflecting this change.」
The presentation of rental income as part of net sales and the reclassification of comparative figures have continued. - FY2018RestatedAnnual report
「Beginning with the 43rd fiscal year, rental income previously recorded as non-operating income has been presented as part of net sales. The key management indicators and other figures for the 42nd fiscal year are also presented on a reclassified basis reflecting this change.」
The presentation of rental income as part of net sales and the reclassification of comparative figures have continued. - FY2017RestatedAnnual report
「We had recorded rental income and the cost of rental income related to real estate leasing as non-operating income and non-operating expenses, respectively. Due to the increase in leased real estate properties, beginning with the current fiscal year, the presentation method has been changed, with rental income recorded as net sales and the cost of rental income recorded as cost of sales.」
The classification of rental income and the cost of rental income was changed against the backdrop of an increase in leased real estate properties, and this treatment has continued in the full-year financial statements. - FY2017-Q3RestatedAnnual report
「Rental income and the cost of rental income related to real estate leasing had previously been recorded as non-operating income and non-operating expenses, respectively. Due to the increase in leased real estate properties, the presentation method has been changed from the first quarter, with rental income recorded as net sales and the cost of rental income recorded as cost of sales.」
The presentation of rental income and the cost of rental income was changed against the backdrop of an increase in leased real estate properties, and this treatment has continued. - FY2017-Q2RestatedAnnual report
「Beginning with the first quarter of the 43rd fiscal year, rental income previously recorded as non-operating income in the 42nd fiscal year has been presented as part of net sales. The key management indicators and other figures for the 42nd fiscal year are also presented on a reclassified basis reflecting this change.」
The presentation of rental income as part of net sales and the use of reclassified comparative figures for the previous consolidated fiscal year have continued. - FY2017-Q1First statedAnnual report
「Beginning with the first quarter of the 43rd fiscal year, rental income previously recorded as non-operating income in the 42nd fiscal year has been presented as part of net sales. The key management indicators and other figures for the 42nd fiscal year are also presented on a reclassified basis reflecting this change.」
Rental income was reclassified from non-operating income to net sales, and key indicators for the previous consolidated fiscal year are presented on a reclassified basis.