Adoption of Accounting Standards for Revenue Recognition
First written in FY2022-Q1. 3 of 10 entries say "Restated". Latest entry: FY2026-H1.
11 other companies' latest entry also says "Other".
- FY2026-H1Disclosed ¥8,999 million in equipment business revenue recognized over timeAnnual report
「Of revenue in the equipment business, ¥8,999 million was recognized over time.」
Under the revenue recognition accounting standard, disclosed ¥8,999 million in equipment business revenue recognized over time during the current interim consolidated accounting period. - FY2025-H1Disclosed ¥8,078 million in equipment business revenue recognized over timeAnnual report
「Of revenue in the equipment business, ¥8,078 million was recognized over time.」
Under the revenue recognition accounting standards and related guidance, disclosed ¥8,078 million in equipment business revenue recognized over time during the current interim consolidated accounting period. - FY2024Disclosed ¥15,945 million in equipment business revenue recognized over timeAnnual report
「Revenue from external customers in the equipment business segment for the fiscal year was ¥19,149 million. For construction contracts, the company estimates the progress toward satisfying performance obligations, except for construction projects with very short terms, and recognizes revenue over time based on that progress. Of revenue from external customers in the equipment business segment, ¥15,945 million was recognized based on progress under construction contracts.」
Under the revenue recognition accounting standard, disclosed ¥15,945 million in equipment business revenue recognized over time. - FY2024-Q3Disclosed ¥8,902 million in equipment business revenue recognized over timeAnnual report
「Of revenue from the equipment business, revenue recognized over time amounted to ¥8,902 million.」
Under the revenue recognition standards, the company disclosed ¥8,902 million in equipment business revenue recognized over time. - FY2024-Q2Disclosed ¥4,964 million in equipment business revenue recognized over timeAnnual report
「Of revenue from the equipment business, revenue recognized over time amounted to ¥4,964 million.」
Under the revenue recognition standard, the company disclosed ¥4,964 million in equipment business revenue recognized over time. - FY2023RestatedAnnual report
「The Group recognizes revenue based on the following five-step approach.」
The company continued to apply the Accounting Standard for Revenue Recognition and related standards and describes its revenue recognition methods according to the performance obligations of its chemicals, equipment and processing businesses. - FY2022RestatedAnnual report
「As a result of applying the Accounting Standard for Revenue Recognition and related standards, sales increased by ¥195 million, cost of sales by ¥136 million, and operating profit, ordinary profit and profit before income taxes for the fiscal year by ¥58 million each.」
The company continued to apply the Accounting Standard for Revenue Recognition and related standards and disclosed their impact on sales and profit for the fiscal year. - FY2022-Q3Updated the impact of applying the accounting standards for the nine-month periodAnnual report
「As a result, for the nine-month period ended 31 December of the current fiscal year, sales increased by ¥916 million, cost of sales by ¥763 million, and operating profit, ordinary profit and profit before income taxes for the quarter by ¥152 million each.」
Regarding the Accounting Standard for Revenue Recognition and related standards adopted from the first quarter, the company disclosed their impact on the nine-month period as ¥916 million on sales and ¥152 million on operating profit and other profit measures. - FY2022-Q2RestatedAnnual report
「As a result, for the six-month period ended 30 September of the current fiscal year, sales increased by ¥864 million, cost of sales by ¥692 million, and operating profit, ordinary profit and profit before income taxes for the quarter by ¥172 million each.」
The company continued to apply the Accounting Standard for Revenue Recognition and related standards adopted from the first quarter, and disclosed their impact on the six-month period as ¥864 million on sales and ¥172 million on operating profit and other profit measures. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards from the beginning of the first-quarter consolidated accounting period. 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 is transferred to the customer.」
The company applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current consolidated fiscal year and changed its methods for recognizing revenue from construction contracts and transactions as an agent. As a result of the application, quarterly sales increased by ¥601 million and operating profit and other profit measures increased by ¥102 million.