Future adoption of the accounting standard for revenue recognition
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2025-H1.
58 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「The operating results by segment are as follows. (Amounts do not include intersegment transactions.)」
The Company continues to present segment operating results using amounts that exclude intersegment transactions. - FY2023-Q1RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the first-quarter consolidated accounting period, with no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「As a result, during the cumulative third-quarter consolidated accounting period, revenue decreased by ¥3.956386 billion and cost of sales decreased by ¥3.980829 billion, while operating profit, ordinary profit and profit before income taxes for the quarter each increased by ¥24.442 million.」
The impact through the cumulative third quarter of applying the Revenue Recognition Standard from the beginning of the first quarter of the current fiscal year is being reaffirmed. - FY2022-Q2RestatedAnnual report
「As a result, compared with the previous accounting method, revenue decreased by ¥2.774 billion, cost of sales decreased by ¥2.746 billion, and operating profit, ordinary profit and profit before income taxes for the quarter decreased by ¥27 million.」
Reconfirms the impact during the cumulative second quarter of applying the Accounting Standard for Revenue Recognition from the beginning of the first quarter of the fiscal year ending November 2022. Revenue decreased by ¥2.774 billion and operating profit and other metrics decreased by ¥27 million. - FY2022-Q1AchievedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the Revenue Recognition Standard) and other standards from the beginning of the current first-quarter consolidated accounting period. As a result, compared with the previous accounting method, revenue decreased by ¥1.522 billion, cost of sales decreased by ¥1.424 billion, and operating profit, ordinary profit and profit before income taxes for the quarter decreased by ¥98 million.」
The Company began applying the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter of the fiscal year ending November 2022. It also disclosed the impact on revenue, cost of sales and profit. - FY2018First statedAnnual report
「Scheduled date for applying the Accounting Standard for Revenue Recognition, etc.: The standard is scheduled to be applied from the beginning of the fiscal year ending November 2022.」
The Company planned to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending November 2022, and stated that the impact on the consolidated financial statements was still being assessed.