Acquiring regular customers through free redemption vouchers
First written in FY2017-Q1. 8 of 20 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2020: 4 of 45 companies on the "Worse" side.
1 other company's latest entry also says "Other".
- FY2023-Q3Update of Contract Liability BalanceAnnual report
「Contract liabilities 333,622」
Contract liabilities related to free vouchers amounted to 333,622 thousand yen, updating the balance. - FY2023-Q2Update of Contract Liability BalanceAnnual report
「From the first quarter, the provision for sales promotion presented under current liabilities on the balance sheet for the previous fiscal year has been presented as a contract liability.」
Following the change in accounting treatment for free vouchers, contract liabilities on the balance sheet amounted to 274,646 thousand yen. - FY2023-Q1ReframedAnnual report
「We identify the free vouchers issued as performance obligations, deduct from the transaction price the amount expected to be redeemed by customers in the future, and recognize revenue accordingly.」
Following the adoption of the revenue recognition standard, the accounting treatment for free vouchers was changed from recognizing a provision for sales promotion to deducting the amount from revenue as a performance obligation. - FY2022Full-year update to the provision for sales promotionAnnual report
「Provision for sales promotion 67,200」
The balance of the provision for sales promotion at the end of the period was 67,200 thousand yen. - FY2022-Q3Update to the provision for sales promotion expenseAnnual report
「Provision for sales promotion expense 115,500 thousand yen 61,700 thousand yen」
The provision for sales promotion expense was 61,700 thousand yen for the cumulative third quarter, down from 115,500 thousand yen in the same period of the previous year. - FY2022-Q2Update to the provision for sales promotion expenseAnnual report
「Provision for sales promotion expense 80,278 thousand yen 55,793 thousand yen」
The provision for sales promotion expense was updated from 80,278 thousand yen in the same period of the previous year to 55,793 thousand yen. - FY2022-Q1Update to the provision for sales promotion expenseAnnual report
「Provision for sales promotion expense 44,388 thousand yen 28,749 thousand yen」
The provision for sales promotion expense was 28,749 thousand yen for the cumulative first quarter, down from 44,388 thousand yen in the same period of the previous year. - FY2021Full-year update to the provision for sales promotionAnnual report
「Provision for sales promotion 64,800」
The provision for sales promotion at the end of the fiscal year was 64,800 thousand yen, updating the accounting balance related to sales promotion measures, including free vouchers. - FY2021-Q3Increase in the provision for sales promotion expenseAnnual report
「Provision for sales promotion expense 64,900 thousand yen 115,500 thousand yen」
The provision for sales promotion expense increased from 64,900 thousand yen in the same period of the previous year to 115,500 thousand yen. - FY2021-Q2Update to the provision for sales promotionAnnual report
「Provision for sales promotion expense 80,278 thousand yen」
The provision for sales promotion expense was 80,278 thousand yen, up from 54,427 thousand yen in the same period of the previous year. - FY2021-Q1Update to the provision for sales promotionAnnual report
「Provision for sales promotion 44,388 thousand yen」
The provision for sales promotion expense was 44,388 thousand yen, up from 29,694 thousand yen in the same period of the previous year. - FY2020-Q3RestatedAnnual report
「Provision for sales promotion 64,900 thousand yen」
The provision for sales promotion expense continues to be recognized, and the accounting information confirms the continuation of sales promotion measures, including free vouchers. - FY2020-Q2RestatedAnnual report
「Provision for sales promotion 61,400」
The provision for sales promotion continues to be recognized, and the accounting information confirms the continuation of sales promotion measures, including free vouchers. - FY2020-Q1RestatedAnnual report
「Provision for sales promotion 61,700」
The provision for sales promotion continues to be recognized, and the accounting information also confirms the continuation of sales promotion measures, including free vouchers. - FY2019RestatedAnnual report
「Provision for sales promotion」
The full-year accounting information also confirms the recognition of a provision based on sales promotion measures, including free vouchers. - FY2018RestatedAnnual report
「Provision for sales promotion」
The full-year accounting information also confirms the recognition of a provision based on sales promotion measures, including free vouchers. - FY2017RestatedAnnual report
「To cover the costs associated with customers’ use of free vouchers issued to them, we recognize the amount expected to be used in the future based on historical usage.」
The accounting policy also confirms that the measures assume the issuance and use of free vouchers. - FY2017-Q3RestatedAnnual report
「Furthermore, through measures to acquire repeat customers, primarily using free vouchers (service vouchers), and other initiatives」
Measures to acquire repeat customers centered on service vouchers are continuing. - FY2017-Q2RestatedAnnual report
「Furthermore, through measures to acquire repeat customers, primarily using free vouchers (service vouchers), and other initiatives」
Measures to acquire repeat customers centered on service vouchers are continuing. - FY2017-Q1First statedAnnual report
「Through measures to acquire repeat customers, primarily using free vouchers (service vouchers), and other initiatives」
Service vouchers are used as a specific means of acquiring repeat customers.