Zeria Pharmaceutical (4559) · RiskReframed
Risk of additional losses due to returns exceeding expectations
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
Risk of excess product returns requiring return provisions and revenue adjustmentsA theme 1 companies write about · 1 as a headwind · 0 as a tailwind
No other company in this theme has enough history to compare yet.
Full recordFilings, disclosures and news, newest first
- FY2022-Q1ReframedAnnual report
「For returns expected to arise in the future, the company previously recognized a provision for returns adjustments based on the equivalent amount of gross profit, but has changed to a method under which revenue is not recognized at the time of sale, in accordance with the provisions on variable consideration.」
Following the adoption of the revenue recognition accounting standard, the method for handling returns changed from recognizing a provision for returns adjustments to not recognizing revenue at the time of sale. - FY2019RestatedAnnual report
「If returns arising in the future exceed the estimates, additional provisions may be required.」
The company continues to disclose the risk of additional provisions due to returns exceeding estimates. - FY2017First statedAnnual report
「If returns arising in the future exceed the estimates, additional provisions may be required.」
The company describes the risk of additional provisions if returns of products and merchandise exceed the estimated amount.