Adoption of the Revenue Recognition Standard and Presentation of Contract Liabilities
First written in FY2022-Q1. 10 of 11 entries say "Restated". Latest entry: FY2026-H1.
13 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Current liabilities amounted to ¥4,406 million, an increase of ¥1,960 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥1,603 million increase in contract liabilities and a ¥207 million increase in current income taxes payable.」
Continues to present contract liabilities under the Revenue Recognition Standard and discloses a ¥1,603 million increase, bringing the closing balance to ¥2,561 million. - FY2025RestatedAnnual report
「Contract liabilities (closing balance) 957,359」
Continues to present contract liabilities under the Revenue Recognition Standard and discloses contract liabilities of ¥957.359 million at December 2025-end. - FY2025-H1RestatedAnnual report
「This was mainly due to a ¥1,125.013 billion increase in contract liabilities, a ¥147.425 million increase in accounts payable and other current liabilities, and a ¥144.182 million increase in current income taxes payable.」
Continues the presentation of contract liabilities following application of the Revenue Recognition Standard and discloses a ¥1,125.013 billion increase in contract liabilities. - FY2024RestatedAnnual report
「Contract liabilities (opening balance) 506,648 Contract liabilities (closing balance) 789,042」
Continues the presentation of contract liabilities following application of the Revenue Recognition Standard and discloses an increase from ¥506.648 million to ¥789.042 million. - FY2024-H1RestatedAnnual report
「Current liabilities amounted to ¥1,989.225 billion, an increase of ¥855.413 million from the end of the previous fiscal year. This was mainly due to a ¥624.875 million increase in contract liabilities and an ¥80.105 million increase in current income taxes payable.」
Continues the presentation of contract liabilities following application of the Revenue Recognition Standard and discloses a ¥624.875 million increase in contract liabilities. - FY2024-Q1RestatedAnnual report
「Current liabilities amounted to ¥1,149.790 billion, an increase of ¥15.978 million from the end of the previous fiscal year. This was mainly due to a ¥143.040 million increase in contract liabilities, despite a ¥128.081 million decrease in current income taxes payable.」
Continues the presentation of contract liabilities following application of the Revenue Recognition Standard and discloses a ¥143.040 million increase in contract liabilities. - FY2023-Q3RestatedAnnual report
「Current liabilities amounted to ¥1,233.467 billion, an increase of ¥351.102 million from the end of the previous fiscal year. This was mainly due to a ¥386.655 million increase in contract liabilities, despite a ¥54.158 million decrease in accounts payable and other current liabilities.」
Continues the presentation of contract liabilities following application of the Revenue Recognition Standard and discloses a ¥386.655 million increase in contract liabilities. - FY2022RestatedAnnual report
「Consideration received from customers before the transfer of services had been presented as “advances received” under current liabilities on the balance sheet for the previous fiscal year, but has been presented as “contract liabilities” under current liabilities since the current fiscal year.」
Continues to disclose the application of the Revenue Recognition Standard and the presentation change from advances received to contract liabilities. - FY2022-Q3RestatedAnnual report
「Consideration received from customers before the transfer of services had been presented as “advances received” under “current liabilities” on the balance sheet for the previous fiscal year, but has been presented as “contract liabilities” since the first-quarter accounting period.」
Continues the application of the Revenue Recognition Standard from the first quarter and the change in presentation from advances received to contract liabilities. - FY2022-Q2RestatedAnnual report
「Consideration received from customers before the transfer of services had been presented as “advances received” under “current liabilities” on the balance sheet for the previous fiscal year, but has been presented as “contract liabilities” since the first-quarter accounting period.」
Continues the application of the Revenue Recognition Standard from the first quarter and the resulting presentation change from advances received to contract liabilities. - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter. 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 and related standards were adopted from the beginning of the first quarter. The impact was immaterial, and consideration received from customers in advance was reclassified from “advances received” to “contract liabilities.”