Gross presentation of revenue from the Agent Matching Business
First written in FY2018-Q1. 2 of 3 entries say "Restated". Latest entry: FY2018-Q3.
The whole theme swung hardest in 2026: 1 of 8 companies on the "Worse" side.
62 other companies' latest entry also says "Restated".
- FY2018-Q3RestatedAnnual report
「Revenue from the Agent Matching Business was previously presented on a net basis, with cost of sales deducted from revenue from customers, representing the total contract amount. From the first quarter, we changed to a gross presentation method, separately presenting revenue and cost of sales at their respective gross amounts.」
The company continues to apply the accounting policy of presenting revenue and cost of sales from the Agent Matching Business on a gross basis. - FY2018-Q2RestatedAnnual report
「Revenue from the Agent Matching Business was previously presented on a net basis, with cost of sales deducted from revenue from customers, representing the total contract amount. From the first quarter, we changed to a gross presentation method, separately presenting revenue and cost of sales at their respective gross amounts.」
The company continues to apply the accounting policy of presenting revenue from the Agent Matching Business on a gross basis. - FY2018-Q1First statedAnnual report
「Revenue from the Agent Matching Business was previously presented on a net basis, with cost of sales deducted from revenue from customers, representing the total contract amount. From the first quarter of the fiscal year under review, we changed to a gross presentation method, separately presenting revenue and cost of sales at their respective gross amounts.」
For the Agent Matching Business, revenue and cost of sales were changed from net to gross presentation. Revenue for the same period of the previous year increased by ¥280.284 million for presentation purposes, but the company explained that there was no impact on profit or loss.