Risk of Profit or Loss Fluctuations from Estimating Promotional Expenses
First written in FY2021. 3 of 8 entries say "Restated". Latest entry: FY2026.
Okayama Paper Industries moved to the "Worse" side of this theme in 2026.
0 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Accrued expenses 369,284 502,487」
Accrued expenses related to estimates of sales promotion deductions increased from ¥369.284 million in the previous fiscal year to ¥502.487 million. The possibility that a discrepancy between the estimated amount and actual results could affect earnings for the following fiscal year remains. - FY2025MitigatedAnnual report
「Accrued expenses 491,086 369,284」
Accrued expenses related to estimates of sales promotion deductions decreased from ¥491.086 million in the previous fiscal year to ¥369.284 million. The disclosure continues to state that any discrepancy between the estimated amount and actual results could affect earnings for the following fiscal year. - FY2023Increase in accrued sales promotion expensesAnnual report
「Accrued expenses 522,363」
Accrued expenses related to estimates of sales promotion expenses increased from ¥327.534 million in the previous fiscal year to ¥522.363 million. The possibility that a discrepancy between the estimated amount and actual results could affect earnings for the following fiscal year remains. - FY2022Increase in accrued sales promotion expensesAnnual report
「Accrued expenses 327,534」
Accrued expenses related to estimates of sales promotion expenses increased from ¥184.046 million in the previous fiscal year to ¥327.534 million. The disclosure continues to state that any discrepancy between the estimated amount and actual results in the following fiscal year could affect earnings for that year. - FY2022-Q3RestatedAnnual report
「In addition, for the undetermined portion of sales promotion expenses that is finalized after a certain period following the transaction, the estimated amount of sales promotion expenses expected to be paid is deducted from net sales in accordance with the provisions concerning variable consideration.」
The practice of estimating the undetermined portion of sales promotion expenses and deducting it from net sales has continued after the adoption of the revenue recognition accounting standard. - FY2022-Q2RestatedAnnual report
「In addition, for the undetermined portion of sales promotion expenses that is finalized after a certain period following the transaction, the estimated amount of sales promotion expenses expected to be paid is deducted from net sales in accordance with the provisions concerning variable consideration.」
The practice of estimating the undetermined portion of sales promotion expenses and deducting it from net sales has continued after the adoption of the revenue recognition accounting standard. - FY2022-Q1RestatedAnnual report
「For the undetermined portion of sales promotion expenses that is finalized after a certain period following the transaction, the estimated amount of sales promotion expenses expected to be paid is deducted from net sales in accordance with the provisions concerning variable consideration.」
The practice of estimating the undetermined portion of sales promotion expenses and deducting it from net sales has continued after the adoption of the revenue recognition accounting standard. - FY2021First statedAnnual report
「For the undetermined portion of sales promotion expenses that is finalized after a certain period following the transaction, we estimate the amount and deduct it from net sales.」
For accrued expenses of ¥184.046 million, the company estimates the level of sales promotion expenses relative to sales volume and other factors. It states that any discrepancy between the estimated amount and actual results in the following fiscal year could affect earnings for that year.