Application of the Revenue Recognition Accounting Standard and Classification of Flow and Stock Revenue
First written in FY2022-Q1. 12 of 13 entries say "Restated". Latest entry: FY2026-H1.
8 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Flow revenue Software license sales※ 182,749 － 182,749 Implementation support services 208,223 － 208,223 Stock revenue Software maintenance and usage services － 247,010 247,010 Revenue from contracts with customers 390,973 247,010 637,983」
The company continues to present software licence sales and implementation support services as flow revenue, and software maintenance and usage services as stock revenue, under the revenue recognition standard. - FY2025-H1RestatedAnnual report
「Flow revenue Software license sales※ 129,984 － 129,984 Implementation support services 164,332 － 164,332 Stock revenue Software maintenance and usage services － 222,832 222,832 Revenue from contracts with customers 294,316 222,832 517,149」
The company continues to present software licence sales and implementation support services as flow revenue, and software maintenance and usage services as stock revenue, under the revenue recognition standard. - FY2024RestatedAnnual report
「① Flow revenue ・Software license sales ・Implementation support services ② Stock revenue ・Software maintenance and usage services」
The Company continues to classify and present flow revenue and stock revenue separately under the Revenue Recognition Standard. - FY2024-Q3RestatedAnnual report
「Flow revenue Software license sales* 185,531 － 185,531 Implementation support services 253,034 － 253,034 Stock revenue Software maintenance and usage services － 288,880 288,880 Revenue from contracts with customers 438,565 288,880 727,446」
The company continues to present software licence sales and implementation support services as flow revenue, and software maintenance and usage services as stock revenue, under the revenue recognition standard. - FY2024-Q2RestatedAnnual report
「Flow revenue Software license sales※ 102,028 － 102,028 Implementation support services 174,234 － 174,234 Stock revenue Software maintenance and usage services － 186,775 186,775 Revenue from contracts with customers 276,262 186,775 463,037」
The company continues to present software licence sales and implementation support services as flow revenue, and software maintenance and usage services as stock revenue, under the revenue recognition standard. - FY2024-Q1RestatedAnnual report
「Flow revenue Software licence sales※ 25,942 - 25,942 Implementation support services 72,672 - 72,672 Stock revenue Software maintenance and usage services - 90,589 90,589 Revenue from contracts with customers 98,614 90,589 189,203」
The company continues to present software licence sales and implementation support services as flow revenue, and software maintenance and usage services as stock revenue, under the revenue recognition standard. - FY2023-Q3RestatedAnnual report
「Flow revenue Software license sales* 248,855 － 248,855 Implementation support services 284,167 － 284,167 Stock revenue Software maintenance and usage services － 241,029 241,029 Revenue from contracts with customers 533,022 241,029 774,052」
Under the revenue recognition standard, the company classifies software licence sales and implementation support services as flow revenue, and software maintenance and usage services as stock revenue. - FY2023-Q2RestatedAnnual report
「Flow revenue Software license sales* 105,880 － 105,880 Implementation support services 154,319 － 154,319 Stock revenue Software maintenance and usage services － 158,754 158,754 Revenue from contracts with customers 260,200 158,754 418,954」
Under the revenue recognition standard, the company classifies software licence sales and implementation support services as flow revenue, and software maintenance and usage services as stock revenue. - FY2023-Q1RestatedAnnual report
「Flow revenue Software licence sales※ 53,995 - 53,995 Implementation support services 53,855 - 53,855 Stock revenue Software maintenance and usage services - 79,338 79,338 Revenue from contracts with customers 107,850 79,338 187,189」
Under the revenue recognition standard, the company classifies software licence sales and implementation support services as flow revenue, and maintenance and usage services as stock revenue. - FY2022RestatedAnnual report
「The company recognises the main revenues generated from its business as follows. ① Flow revenue ・Software licence sales ・Implementation support services ② Stock revenue ・Software maintenance and usage services」
The company continues to apply the revenue recognition standard and distinguishes between flow revenue and stock revenue. In the fiscal year ended July 2022, flow revenue was ¥638.637 million and stock revenue was ¥295.618 million. - FY2022-Q3RestatedAnnual report
「The company recognises the main revenues generated from its business as follows. ① Flow revenue ・Software licence sales ・Implementation support services ② Stock revenue ・Software maintenance and usage services」
The company continues to apply the revenue recognition standard, recognising software licence sales and implementation support services as flow revenue, and maintenance and usage services as stock revenue. - FY2022-Q2RestatedAnnual report
「Following the application of the revenue recognition standard and related standards, deferred revenue previously presented under current liabilities on the balance sheet for the previous fiscal year is included in contract liabilities under current liabilities from the first-quarter accounting period. Long-term deferred revenue previously presented under non-current liabilities is included in long-term contract liabilities under non-current liabilities from the first-quarter accounting period.」
The company continues to apply the revenue recognition standard and presents deferred revenue as contract liabilities and long-term deferred revenue as long-term contract liabilities. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the first quarter. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」
From the beginning of the current first-quarter accounting period, the company applied the new standard and classified software licence sales and implementation support services as flow revenue, and software maintenance and usage services as stock revenue. There was no impact on profit or loss, while deferred revenue and other items are presented as contract liabilities and long-term contract liabilities.