Adoption of the revenue recognition accounting standard and changes in revenue presentation
First written in FY2023-Q1. 5 of 6 entries say "Restated". Latest entry: FY2026.
35 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 14th fiscal year. Accordingly, all figures for the 14th fiscal year and subsequent periods reflect the application of these accounting standards.」
The company continues to apply the revenue recognition accounting standard from the beginning of the 14th fiscal year. - FY2025RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 14th fiscal year. Accordingly, all figures for the 14th fiscal year and subsequent periods reflect the application of these accounting standards.」
The company continues to apply the revenue recognition accounting standard from the beginning of the 14th fiscal year. - FY2024RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 14th fiscal year. Accordingly, all figures for the 14th fiscal year and subsequent periods reflect the application of these accounting standards.」
The company continues to apply the revenue recognition accounting standard from the beginning of the 14th fiscal year. - FY2023-Q3RestatedAnnual report
「As a result, during the cumulative third quarter of the current consolidated fiscal year, revenue increased by ¥28.397 million, cost of sales increased by ¥339.512 million, and selling, general and administrative expenses decreased by ¥311.114 million. However, there was no impact on operating loss, ordinary loss or quarterly net loss before income taxes. There was also no impact on the opening balance of retained earnings for the current fiscal year.」
The company continues to apply the revenue recognition accounting standard. Although revenue, cost of sales, and selling, general and administrative expenses changed on a reported basis by ¥28.397 million, ¥339.512 million, and ¥311.114 million, respectively, there was no impact on profit or loss or retained earnings. - FY2023-Q2RestatedAnnual report
「As a result, during the cumulative second quarter of the current consolidated fiscal year, revenue increased by ¥18.985 million, cost of sales increased by ¥226.645 million, and selling, general and administrative expenses decreased by ¥207.660 million. However, there was no impact on operating loss, ordinary loss or quarterly net loss before income taxes. There was also no impact on the opening balance of retained earnings for the current fiscal year.」
The company continues to apply the revenue recognition accounting standard. In the cumulative second quarter, revenue, cost of sales, and selling, general and administrative expenses changed on a reported basis by ¥18.985 million, ¥226.645 million, and ¥207.660 million, respectively, but there was no impact on profit or loss. - FY2023-Q1First statedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
The Revenue Recognition Standard was applied from the beginning of the fiscal year starting 1 March 2022, changing the presentation of certain marketplace and transfer fees without affecting operating profit, ordinary profit or income before income taxes.