Application of the Revenue Recognition Accounting Standard and Revenue Recognition under the Percentage-of-Completion Method
First written in FY2022-Q1. 3 of 11 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2026-H1.
13 other companies' latest entry also says "Other".
- FY2026-H1Interim update on revenue recognized over timeAnnual report
「Goods or services transferred over time ¥10,589.038 million」
For the interim accounting period after application of the revenue recognition accounting standard, revenue from goods or services transferred over time was disclosed as ¥10,589.038 million. - FY2025-H1Quarterly update on revenue recognized over timeAnnual report
「Goods or services transferred over time ¥9,123.938 million」
For the interim accounting period after application of the revenue recognition accounting standard, revenue from goods or services transferred over time was disclosed as ¥9,123.938 million. - FY2024-Q3Quarterly update on revenue recognized over timeAnnual report
「Goods or services transferred over time ¥14,031.968 million」
For the cumulative period of the third quarter after application of the revenue recognition accounting standard, revenue from goods or services transferred over time was disclosed as ¥14,031.968 million. - FY2024-Q2Quarterly update on revenue recognized over timeAnnual report
「Goods or services transferred over time ¥9,176.839 million」
For the cumulative period of the second quarter after application of the revenue recognition accounting standard, revenue from goods or services transferred over time was disclosed as ¥9,176.839 million. - FY2024-Q1Quarterly update on revenue recognized over timeAnnual report
「Goods or services transferred over time ¥4,466.855 million」
For the cumulative period of the first quarter after application of the revenue recognition accounting standard, revenue from goods or services transferred over time was disclosed as ¥4,466.855 million. - FY2023Annual update on revenue recognized over timeAnnual report
「Of the ¥1,563.478 million in revenue recognized under the input method during the fiscal year, ¥68.565 million related to projects for which performance obligations had not been fully satisfied as of the end of the fiscal year.」
Following application of the revenue recognition accounting standard, revenue recognized over time during the fiscal year and the amount of incomplete projects as of the end of the fiscal year have been disclosed. - FY2023-Q3Annual update on revenue recognized over timeAnnual report
「Goods or services transferred over time ¥12,368.534 million」
For the nine-month period ended the third quarter after application of the revenue recognition accounting standard, revenue from goods or services transferred over time was disclosed as ¥12,368.534 million. - FY2022AdvancedAnnual report
「Of the ¥1,563.478 million in revenue recognized under the input method during the fiscal year, ¥68.565 million related to projects for which performance obligations had not been fully satisfied as of the end of the fiscal year.」
Regarding application of the revenue recognition accounting standard, the amount of revenue recognized over time during the fiscal year and the amount related to incomplete projects are disclosed specifically. - FY2022-Q3AdvancedAnnual report
「In addition, revenue for the nine-month period ended the third quarter increased by ¥273.116 million, cost of sales increased by ¥180.489 million, and operating profit, ordinary profit and profit before income taxes increased by ¥92.627 million each.」
The impact of applying the revenue recognition accounting standard for the nine-month period ended the third quarter was updated, showing increases of ¥273.116 million in revenue and ¥92.627 million in operating profit and other profit measures. - FY2022-Q2AdvancedAnnual report
「In addition, revenue for the six-month period ended the second quarter increased by ¥219.808 million, cost of sales increased by ¥154.599 million, and operating profit, ordinary profit and profit before income taxes increased by ¥65.208 million each.」
The impact of applying the revenue recognition accounting standard on revenue, cost of sales and profit for the six-month period ended the second quarter is presented specifically. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter accounting period. Accordingly, key management indicators for the cumulative first quarter reflect application of these accounting standards.」
The revenue recognition accounting standard and related standards were applied from the beginning of the fiscal year, and the method of recognizing revenue from system development over time, principally based on the progress toward satisfaction of performance obligations, was adopted. As a result of the application, revenue for the cumulative period of the current quarter increased by ¥154.483 million, while operating profit, ordinary profit and profit before income taxes for the quarter each increased by ¥24.546 million.