Komori
baudroie (4413) · PolicyRestated

Adoption of the Revenue Recognition Standard and Recognition of Revenue Over Time

First written in FY2023-Q1. 11 of 12 entries say "Restated". Latest entry: FY2027-H1.

12entries
5years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2027-H12022: 220222023: 420232024: 320242025: 220252026: 12026
Same theme, other companies

91 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 126 companies compared. The sentences above are computed from all 126.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1RestatedAnnual report

    「Satisfied over time 11,181,436」

    The Company continues to recognize ¥11,181.436 million in revenue for the six months of the current consolidated fiscal year as services for which performance obligations are satisfied over time.
  2. FY2026-H1RestatedAnnual report

    「Satisfied over time 7,698,792」

    The Company continues to recognize ¥7,698.792 million in revenue for the six months of the current consolidated fiscal year as services for which performance obligations are satisfied over time.
  3. FY2025RestatedAnnual report

    「The principal performance obligation is to provide solutions tailored to customers’ requirements and specifications. Because the performance obligation is satisfied according to the elapsed period of service provision relative to the contract term, work hours, and other factors, the Company estimates the progress toward satisfying the performance obligation and recognizes revenue over time based on that progress.」

    The Company recognized ¥11,649.705 million in revenue for the fiscal year ending February 2025 as services transferred over time.
  4. FY2025-Q1RestatedAnnual report

    「Goods and services transferred over time 2,339,073」

    The Company recognized ¥2,339.073 million in revenue arising from contracts with customers during the first quarter as goods and services transferred over time.
  5. FY2024RestatedAnnual report

    「The principal performance obligation is to provide solutions tailored to customers’ requirements and specifications. Because the performance obligation is satisfied according to the elapsed period of service provision relative to the contract term, work hours, and other factors, the Company estimates the progress toward satisfying the performance obligation and recognizes revenue over time based on that progress.」

    Based on the revenue recognition accounting standard, the Company recognized ¥7,330.186 million in net sales for the fiscal year ended February 2024 over time.
  6. FY2024-Q3RestatedAnnual report

    「Goods and services transferred over time 5,393,229」

    The Company recognized ¥5,393.229 million in revenue arising from contracts with customers during the first nine months of the current fiscal year as goods and services transferred over time.
  7. FY2024-Q2RestatedAnnual report

    「Goods and services transferred over time 3,489,781」

    The Company recognized ¥3,489.781 million in revenue arising from contracts with customers during the first six months of the current fiscal year as goods and services transferred over time.
  8. FY2024-Q1RestatedAnnual report

    「Goods and services transferred over time 1,676,002」

    The Company recognized ¥1,676.002 million in revenue arising from contracts with customers during the first quarter as goods and services transferred over time.
  9. FY2023RestatedAnnual report

    「The principal performance obligation is to provide solutions tailored to customers’ requirements and specifications. Because the performance obligation is satisfied according to the elapsed period of service provision relative to the contract term, work hours, and other factors, the Company estimates the progress toward satisfying the performance obligation and recognizes revenue over time based on that progress.」

    The Company continues to apply the revenue recognition accounting standard and recognized ¥5,244.343 million in revenue arising from contracts with customers during the fiscal year ended February 2023 over time.
  10. FY2023-Q3RestatedAnnual report

    「For contracts previously accounted for at a point in time upon completion of the contract with the customer, the Company has changed its method for contracts in which performance obligations are satisfied over a specified period, estimating the progress toward satisfying the performance obligation and recognizing revenue over that period based on the estimated progress.」

    The Company continues to apply the revenue recognition accounting standard and reiterates the method of recognizing revenue based on progress for contracts in which performance obligations are satisfied over time.
  11. FY2023-Q2RestatedAnnual report

    「For contracts previously accounted for at a point in time upon completion of the contract with the customer, the Company has changed its method for contracts in which performance obligations are satisfied over a specified period, estimating the progress toward satisfying the performance obligation and recognizing revenue over that period based on the estimated progress.」

    The Company continues to apply the revenue recognition accounting standard and presents all revenue of ¥2,370.042 million arising from contracts with customers during the first six months of the current fiscal year as goods and services transferred over time.
  12. FY2023-Q1First statedAnnual report

    「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 accounting standard was applied from the beginning of the current quarterly consolidated accounting period, and an accounting policy was introduced under which revenue is recognized based on progress for contracts in which performance obligations are satisfied over time.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
baudroie's next results are scheduled for 2026-10-15. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Adoption of the Revenue Recognition Standard and Recognition of Revenue Over Time | baudroie,inc. (4413) | Komori