Komori
Obic Business Consultants (4733) · PolicyAdvanced

Adoption of the Accounting Standard for Revenue Recognition and Disclosure of Revenue Allocated Over the Contract Term

First written in FY2022-Q1. 14 of 15 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2026.

15entries
6years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseAdvancedFY2022-Q2 – FY20262021: 220212022: 320222023: 420232024: 320242025: 120252026: 22026
Same theme, other companies
Combined disclosure of contract liabilities and remaining performance obligationsA theme 8 companies write about · 0 as a headwind · 1 as a tailwind

1 other company's latest entry also says "Advanced".

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
  1. FY2026AdvancedAnnual report

    「Contract liabilities (ending balance) 35,819,906」

    The company continued to make disclosures under the revenue recognition accounting standard. Contract liabilities increased from ¥33.638 billion at the end of the previous fiscal year to ¥35.820 billion. Remaining performance obligations were disclosed as ¥31.585 billion due within one year and ¥2.405 billion due after more than one year.
  2. 2026-05-29AdvancedGeneral Meetings of Shareholders

    「合 計 45,921,638 5,478,952 51,400,590」

    2025年4月から2026年3月までの収益について、一定期間にわたって認識する収益45,921,638千円、一時点で認識する収益5,478,952千円、合計51,400,590千円を開示している。また、期末の契約負債35,819,906千円も示している。
  3. FY2026-H1AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    Based on the revenue recognition accounting standard, the company disclosed revenue for the interim period as ¥22.114 billion recognized over time, ¥2.818 billion recognized at a point in time, and ¥24.931 billion in total.
  4. FY2025-H1AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    Based on the revenue recognition accounting standard, the company disclosed revenue for the interim period as ¥20.022 billion recognized over time, ¥2.715 billion recognized at a point in time, and ¥22.738 billion in total.
  5. FY2024AdvancedAnnual report

    「Contract liabilities for the fiscal year were ¥33,492,775 thousand, while the transaction price allocated to remaining performance obligations was ¥25,634,515 thousand due within one year and ¥5,887,605 thousand due after more than one year.」

    The company continued to disclose revenue allocated over the contract period under the revenue recognition accounting standard, as well as contract liabilities and remaining performance obligations related to cloud and maintenance services.
  6. FY2024-Q3AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    Based on the revenue recognition accounting standard, the company disclosed revenue for the nine months ended as ¥25.628 billion recognized over time, ¥4.805 billion recognized at a point in time, and ¥30.433 billion in total.
  7. FY2024-Q2AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    Based on the revenue recognition accounting standard, the company disclosed revenue for the first six months of the fiscal year as ¥16.383 billion recognized over time, ¥3.105 billion recognized at a point in time, and ¥19.488 billion in total.
  8. FY2024-Q1AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    Based on the revenue recognition accounting standard, the company disclosed revenue for the first three months of the fiscal year as ¥7.836 billion recognized over time, ¥1.308 billion recognized at a point in time, and ¥9.144 billion in total.
  9. FY2023AdvancedAnnual report

    「Of the revenue recognized during the fiscal year, ¥17,324,877 thousand was included in the contract liability balance at the beginning of the year.」

    The company continued to apply the revenue recognition accounting standard and disclosed an ending contract liability balance of ¥27.845 billion and remaining performance obligations of ¥25.333 billion.
  10. FY2023-Q3AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    The company continued to apply the revenue recognition accounting standard and disclosed revenue for the nine months ended as ¥20.655 billion recognized over time, ¥4.029 billion recognized at a point in time, and ¥24.684 billion in total.
  11. FY2023-Q2AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    The company continued to apply the revenue recognition accounting standard and disclosed revenue for the first six months of the fiscal year as ¥13.556 billion recognized over time, ¥2.667 billion recognized at a point in time, and ¥16.224 billion in total.
  12. FY2022AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    The company continued to apply the revenue recognition accounting standard in its annual financial statements and disclosed ¥24.841 billion in revenue recognized over time, ¥9.916 billion in revenue recognized at a point in time, ¥21.439 billion in contract liabilities, and ¥20.036 billion in remaining performance obligations.
  13. FY2022-Q3AdvancedAnnual report

    「Information disaggregating revenue arising from contracts with customers」

    The company continued to apply the revenue recognition accounting standard and disclosed revenue for the nine months ended as ¥18.119 billion recognized over time, ¥7.324 billion recognized at a point in time, and ¥25.444 billion in total.
  14. FY2022-Q2AdvancedAnnual report

    「The Company recognises revenue over time in accordance with the contract period with the customer.」

    The company continued to apply the revenue recognition accounting standard and disclosed revenue separately for contracts recognized over time, such as cloud and maintenance contracts, and revenue recognized at a point in time. Revenue for the first six months of the fiscal year was ¥11.738 billion recognized over time and ¥4.527 billion recognized at a point in time.
  15. FY2022-Q1First statedAnnual report

    「The Company applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current fiscal year, and recognises revenue at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. Because its cloud business primarily provides services under continuous usage contracts with terms of approximately 1 year, the Company recognises revenue over time in accordance with the contract period with the customer. As a result, revenue for the cumulative first-quarter period decreased by ¥2.75 million compared with the previous accounting treatment.」

    The Company applied the revenue recognition standard from the first quarter beginning 1 April 2021 and changed its treatment so that revenue from contracts covering periods, such as cloud services and maintenance, is recognised over the contract term. Compared with the previous treatment, quarterly revenue decreased by ¥2.75 million.
Moved together

"Ample cash and cash equivalents" moved the same way as this thread, in the same document, in 12 of its 15 moves.

121010988★123456
  1. ★This thread
  2. 1Ample cash and cash equivalents12×
  3. 2Trend of Increasing Revenue and Profits10×
  4. 3Cloud First10×
  5. 4Strengthening the earnings base through value-added services and long-term business relationships9×
  6. 5Long-Term, Stable Profit Returns8×
  7. 6Responding to New Customer Needs and IT Technologies8×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Obic Business Consultants's next results are scheduled for 2026-10-27. Read the earnings preview It last moved in the General Meetings of Shareholders of 2026-05-29: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.