Change to net presentation of sales and cost of sales for customer-supplied materials
First written in FY2017. 3 of 4 entries say "Restated". Latest entry: FY2018-Q3.
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- FY2018-Q3RestatedAnnual report
「Amounts received for customer-supplied materials, which had previously been recorded in sales and cost of sales, have been changed from the end of the previous fiscal year to a method under which the amounts are deducted from sales and cost of sales. The accounting policy change has been applied retrospectively, and the financial statements for the cumulative third quarter of the previous fiscal year reflect the retrospective application.」
The net presentation under which amounts for customer-supplied materials are deducted from sales and cost of sales continues to apply. For the cumulative period through the current quarter, both items decreased by ¥59.383 million, with no impact on profit or loss. - FY2018-Q2RestatedAnnual report
「Amounts received for customer-supplied materials, which had previously been recorded in sales and cost of sales, have been changed from the end of the previous fiscal year to a method under which the amounts are deducted from sales and cost of sales. The accounting policy change has been applied retrospectively, and the financial statements for the cumulative second quarter of the previous fiscal year reflect the retrospective application.」
The net presentation under which amounts for customer-supplied materials are deducted from sales and cost of sales continues to apply. For the cumulative period through the current quarter, both items decreased by ¥38.609 million, with no impact on profit or loss. - FY2018-Q1RestatedAnnual report
「Amounts received for customer-supplied materials from customers, which had previously been recorded in sales and cost of sales, have been changed from the end of the previous fiscal year to a method under which the amounts are deducted from sales and cost of sales.」
The accounting policy change to deduct amounts for customer-supplied materials from sales and cost of sales continues to apply in the current quarter. - FY2017First statedAnnual report
「Amounts received for customer-supplied materials, which had previously been recorded in sales and cost of sales, have been changed from the 94th fiscal year to a net presentation, with the amounts deducted from sales and cost of sales. Accordingly, the figures presented have been retrospectively restated to reflect this accounting policy.」
From the 94th fiscal year, the company changed to a net presentation under which amounts for customer-supplied materials are deducted from sales and cost of sales.