Revenue recognition based on event progress and the actual event completion date
First written in FY2019. 1 of 16 entries say "Reframed", first in FY2022-Q1. Latest entry: FY2026.
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- FY2026Updated breakdown of annual revenue recognised at a point in time and over timeAnnual report
「Event and Promotion Business Goods or services transferred at a point in time 12,268,287 Goods or services transferred over time 6,414,605 Revenue from contracts with customers 18,682,892」
Revenue for the 50th fiscal year is disclosed by disaggregating it into ¥12,268 million transferred at a point in time and ¥6,414 million transferred over time. - FY2026-H1Update to the breakdown of interim revenue between point-in-time and over-time transfersAnnual report
「Event and Promotion Business Goods or services transferred at a point in time 6,164,065 Goods or services transferred over time 4,037,095 Revenue from contracts with customers 10,201,161」
Under the Revenue Recognition Accounting Standard, revenue for the interim consolidated accounting period of the 50th fiscal year is disclosed by disaggregating it into ¥6,164 million transferred at a point in time and ¥4,037 million transferred over time. - FY2025Updated breakdown of annual revenue recognised at a point in time and over timeAnnual report
「Goods or services transferred at a point in time 11,977,218 Goods or services transferred over time 5,805,636 Revenue from contracts with customers 17,782,855」
Revenue for the fiscal year ending June 2025 is disclosed by disaggregating it into ¥11,977 million transferred at a point in time and ¥5,805 million transferred over time. - FY2024Updated breakdown of annual revenue recognised at a point in time and over timeAnnual report
「Goods or services transferred at a point in time 11,277,485 Goods or services transferred over time 6,226,141 Revenue from contracts with customers 17,503,626」
Revenue for the fiscal year ending June 2024 is disclosed by disaggregating it into ¥11,277 million transferred at a point in time and ¥6,226 million transferred over time. - FY2024-Q3Update to the breakdown of third-quarter revenue between point-in-time and over-time transfersAnnual report
「Event and Promotion Business Goods or services transferred at a point in time 8,684,914 Goods or services transferred over time 4,467,898 Revenue from contracts with customers 13,152,812 Other revenue ― Revenue from external customers 13,152,812」
The breakdown of revenue for the cumulative third-quarter period of the 48th fiscal year is disclosed as ¥8,684 million for goods or services transferred at a point in time and ¥4,467 million for goods or services transferred over time. - FY2024-Q2Update to the breakdown of second-quarter revenue between point-in-time and over-time transfersAnnual report
「Event and Promotion Business Goods or services transferred at a point in time 6,194,256 Goods or services transferred over time 3,369,718 Revenue from contracts with customers 9,563,974」
Under the Revenue Recognition Accounting Standard, revenue for the cumulative second-quarter period of the 48th fiscal year is disclosed by disaggregating it into ¥6,194 million transferred at a point in time and ¥3,369 million transferred over time. - FY2024-Q1Updated breakdown of first-quarter revenue between point-in-time and over-time recognitionAnnual report
「Event and Promotion Business Goods or services transferred at a point in time 2,590,016 Goods or services transferred over time 1,203,835 Revenue from contracts with customers 3,793,852」
Under the Revenue Recognition Accounting Standard, revenue for the first quarter of the 48th fiscal year is disclosed by disaggregating it into ¥2,590 million transferred at a point in time and ¥1,203 million transferred over time. - FY2023Updated breakdown of annual revenue recognised at a point in time and over timeAnnual report
「Goods or services transferred at a point in time 7,058,610 Goods or services transferred over time 4,715,874 Revenue from contracts with customers 11,774,484」
The company disclosed 2023 fiscal-year revenue broken down into ¥7.058 billion transferred at a point in time and ¥4.715 billion transferred over time. - FY2023-Q3Disclosure of the third-quarter revenue breakdown between point-in-time and over-time recognitionAnnual report
「Event and Promotion Business Goods or services transferred at a point in time 5,780,118 Goods or services transferred over time 3,184,502 Revenue from contracts with customers 8,964,621」
Based on the Revenue Recognition Standard, the company disclosed cumulative third-quarter revenue for the 47th fiscal year broken down into ¥5.780 billion transferred at a point in time and ¥3.184 billion transferred over time. - FY2023-Q2Disclosure of the second-quarter revenue breakdown between point-in-time and over-time recognitionAnnual report
「Event Promotion Business Goods or services transferred at a point in time 4,101,201 Goods or services transferred over time 2,291,366 Revenue from contracts with customers 6,392,568」
Based on the Revenue Recognition Standard, the company disclosed cumulative second-quarter revenue for the 47th fiscal year broken down into ¥4.101 billion transferred at a point in time and ¥2.291 billion transferred over time. - FY2023-Q1Disclosure of the first-quarter revenue breakdown between point-in-time and over-time recognitionAnnual report
「Event Promotion Business Goods or services transferred at a point in time 1,639,008 Goods or services transferred over time 1,059,042 Revenue from contracts with customers 2,698,050」
Based on the Revenue Recognition Standard, the company disclosed first-quarter revenue for the 47th fiscal year broken down into ¥1.639 billion transferred at a point in time and ¥1.059 billion transferred over time. - FY2022Disclosure of the annual revenue breakdown between point-in-time and over-time recognitionAnnual report
「Event and Promotion Business Goods or services transferred at a point in time 5,175,631 Goods or services transferred over time 5,958,396 Revenue from contracts with customers 11,134,027」
Based on the Revenue Recognition Standard, the company disclosed annual revenue broken down into ¥5.175 billion transferred at a point in time and ¥5.958 billion transferred over time. - FY2022-Q3Disclosure of the breakdown of revenue recognised at a point in time and over timeAnnual report
「Event Promotion Business Goods or services transferred at a point in time 3,801,871 Goods or services transferred over time 4,907,759 Revenue from contracts with customers 8,709,630 Other revenue — Revenue from external customers 8,709,630」
Following application of the Revenue Recognition Standard, the company disclosed cumulative third-quarter revenue broken down into ¥3.801 billion transferred at a point in time and ¥4.907 billion transferred over time. - FY2022-Q2Disclosure of the breakdown of revenue recognised at a point in time and over timeAnnual report
「Event Promotion Business Goods or services transferred at a point in time 2,637,726 Goods or services transferred over time 4,182,953 Revenue from contracts with customers 6,820,679」
Following application of the Revenue Recognition Standard, the company disclosed revenue from contracts with customers broken down between amounts transferred at a point in time and amounts transferred over time. - FY2022-Q1ReframedAnnual report
「For contracts under which performance obligations are satisfied over a period of time, the company estimates the progress toward satisfaction of the performance obligations and recognises revenue over that period. For contracts under which performance obligations are satisfied at a point in time, revenue is recognised when the performance obligation is satisfied. The progress rate is estimated using the output method, based on the ratio of actual output to total contractual output.」
The company reorganised its explanation from recognition based on the event progress rate or completion date to revenue recognition based on whether performance obligations are satisfied over time or at a point in time, and stated that the output method is used to estimate the progress rate. - FY2019First statedAnnual report
「For events where the certainty of achieving the outcome for the portion in progress can be established, revenue is recognised according to the event’s progress rate, estimated using the cost-to-cost method. For other events, revenue is recognised on the event completion date.」
The company described an accounting policy under which revenue is recognised based on either the progress rate or the event completion date, depending on the certainty of the event outcome.