Changes in the Presentation of Net Sales Due to the Application of the Accounting Standard for Revenue Recognition, etc.
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
35 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「As a result, compared with the previous standards in effect before applying the Accounting Standard for Revenue Recognition and related standards, revenue decreased by ¥3,436.107 million and cost of sales decreased by ¥3,434.272 million. Operating profit, ordinary profit, profit before income taxes and the opening balance of retained earnings were not materially affected.」
The application of the Revenue Recognition Standard has continued for the full fiscal year. While the reported amounts of net sales and cost of sales decreased from those under the previous standard, it has been reconfirmed that there is no material impact on profit metrics. - FY2022-Q3RestatedAnnual report
「As a result, compared with the previous standards in effect before applying the Accounting Standard for Revenue Recognition and related standards, revenue and cost of sales each decreased by ¥2,571.018 million. Operating profit, ordinary profit, profit before income taxes and the opening balance of retained earnings were unaffected.」
The company continued to apply the revenue recognition accounting standards, reaffirming that revenue and cost of sales each decreased by ¥2,571 million compared with the previous standards, while profit measures were unaffected. - FY2022-Q2RestatedAnnual report
「As a result of applying the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current consolidated accounting period, revenue and cost of sales each decreased by ¥1,669 million compared with the previous standards in effect before the application.」
The company continued to apply the revenue recognition accounting standards. For the cumulative second quarter, it explained that revenue and cost of sales each decreased by ¥1,669 million compared with the previous standards, while operating profit and other measures were unaffected. - FY2022-Q1First statedAnnual report
「From the first quarter of the current consolidated accounting period, the company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards.」
The company applied the revenue recognition accounting standards from the beginning of the period and disclosed that, compared with the previous standards, revenue decreased by ¥827.765 million, while operating profit, ordinary profit, profit before income taxes and the opening balance of retained earnings were unaffected.