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Arisawa Mfg. (5208) · PolicyRestated

Adoption of the Revenue Recognition Accounting Standard in the Fiscal Year Ending March 2022

First written in FY2019. 4 of 6 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2019 – FY2020RestatedFY2022-Q2 – FY20222019: 120192020: 120202021: 220212022: 22022
Same theme, other companies
Impact of Applying Revenue Recognition Accounting Standards on Financial StatementsA theme 368 companies write about · 220 as a headwind · 11 as a tailwind

86 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 367 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「As a result, revenue for the current consolidated fiscal year decreased by ¥3,575.029 million, cost of sales decreased by ¥3,546.941 million, and operating profit, ordinary profit and profit before income taxes decreased by ¥28.087 million each.」

    The company continued applying the revenue recognition accounting standard and other standards and disclosed their impact on full-year revenue and profit.
  2. FY2022-Q3RestatedAnnual report

    「Following application of the Accounting Standard for Revenue Recognition, revenue decreased by ¥2,818.1 million compared with the previous method, while operating profit, ordinary profit and profit before income taxes each decreased by ¥11.331 million.」

    The company continued applying the revenue recognition accounting standard and other standards from the beginning of the first quarter, disclosing decreases in revenue and other items as the impact for the cumulative third quarter.
  3. FY2022-Q2RestatedAnnual report

    「As a result, revenue for the cumulative second quarter decreased by ¥1,980.305 million, cost of sales decreased by ¥1,949.532 million, and operating profit, ordinary profit and profit before income taxes decreased by ¥30.773 million each.」

    The company continued applying the revenue recognition accounting standard and other standards and disclosed decreases of ¥1,980.305 million in revenue and ¥30.773 million in operating profit and other items for the cumulative second quarter.
  4. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the first quarter of the current consolidated fiscal year. / As a result, revenue for the cumulative first quarter decreased by ¥1,030.756 million, cost of sales decreased by ¥1,016.049 million, and operating profit, ordinary profit and profit before income taxes decreased by ¥14.706 million each.」

    Application of the revenue recognition accounting standard and other standards began from the beginning of the fiscal year ending March 2022. The company changed its methods for agent transactions, transactions involving the provision and receipt of goods for consideration, and revenue recognition over time, and also disclosed the resulting impact on revenue and other items.
  5. FY2020RestatedAnnual report

    「The Accounting Standard for Revenue Recognition and other relevant standards will be applied from the beginning of the fiscal year ending March 2022. The impact of applying these standards on the consolidated financial statements is currently under assessment.」

    The company has reiterated that it planned to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and was assessing the impact.
  6. FY2019First statedAnnual report

    「The Accounting Standard for Revenue Recognition and other relevant standards will be applied from the beginning of the fiscal year ending March 2022. The impact of applying these standards on the consolidated financial statements is currently under assessment.」

    Planned to apply the revenue recognition accounting standards from the beginning of the fiscal year ending March 2022 and was assessing the impact.
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Arisawa Mfg.'s next results are scheduled for 2026-11-05. Read the earnings preview
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