Change to presentation of childcare-related subsidies as net sales
First written in FY2023. 3 of 4 entries say "Restated". Latest entry: FY2024-Q3.
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- FY2024-Q3RestatedAnnual report
「From the previous consolidated fiscal year, the company has changed the presentation of subsidy income related to rent support for childcare facilities and improvements in childcare workers' treatment, which had previously been included in "non-operating income," to presentation as "revenue."」
The company continues to present childcare-related subsidies as revenue rather than non-operating income. For the cumulative period through the third quarter of the previous year, ¥157.994 million has been reclassified as revenue. - FY2024-Q2RestatedAnnual report
「From the previous consolidated fiscal year, the company has changed the presentation of subsidy income related to rent support for childcare facilities and improvements in childcare workers' treatment, which had previously been included in "non-operating income," to presentation as "revenue."」
The company continues to present childcare-related subsidies as revenue rather than non-operating income. - FY2024-Q1RestatedAnnual report
「From the previous consolidated fiscal year, the company has changed the presentation of subsidy income related to rent support for childcare facilities and improvements in childcare workers' treatment, which had previously been included in "non-operating income," to presentation as "revenue."」
The company continues to present subsidy income related to the childcare business as revenue rather than non-operating income, and has reclassified ¥68.042 million from the first quarter of the previous year. - FY2023First statedAnnual report
「From the current consolidated fiscal year, the company has changed the presentation of subsidy income related to rent support for childcare facilities and improvements in childcare workers' treatment, which had previously been included in "non-operating income," to presentation as "revenue."」
The company changed the presentation of subsidies for rent support and improvements in childcare workers' treatment in the childcare business from non-operating income to revenue, citing their commonality with and importance to business operations.