Zeria Pharmaceutical (4559) · RiskReframed
Risk of sales rebates exceeding estimates
First written in FY2017. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
3entries
5years
0from disclosures
How it moved
Same theme, other companies
Estimation and recognition of unpaid sales promotion expenses and sales rebatesA theme 7 companies write about · 7 as a headwind · 0 as a tailwind
Zeria Pharmaceutical moved to the "Worse" side of this theme in 2021.
0 other companies' latest entry also says "Reframed".
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.
Full recordFilings, disclosures and news, newest first
- FY2022-Q1ReframedAnnual report
「Sales incentives and other amounts paid to customers were previously treated as selling, general and administrative expenses, but the company has changed to a method of deducting them from net sales.」
Following the adoption of the revenue recognition accounting standard, the accounting presentation of sales incentives and other amounts changed from selling, general and administrative expenses to deductions from net sales. - FY2019RestatedAnnual report
「If sales rebates arising in the future exceed the estimates, additional deductions from revenue may be required.」
The company continues to disclose the risk of additional deductions from revenue due to sales rebates exceeding estimates. - FY2017First statedAnnual report
「If sales rebates arising in the future exceed the estimates, additional deductions from revenue may be required.」
The company describes the risk of additional deductions from revenue if sales rebates on prescription pharmaceuticals exceed the estimated amount.