Deduction of Personnel and Manufacturing Costs Based on Expected Employment Adjustment Subsidy Receipts
First written in FY2021-Q2. 2 of 8 entries say "Advanced", first in FY2021-Q3. Latest entry: FY2025.
Nichia Steel Works moved to the "Worse" side of this theme in 2022.
The whole theme swung hardest in 2023: 2 of 8 companies on the "Worse" side.
2 other companies' latest entry also says "Dropped".
- FY2025DroppedAnnual reportThe current fiscal year's discussion of profit and loss and cash flows contains no reference to employment adjustment subsidies received or deducted from expenses.
- FY2025-H1MitigatedAnnual report
「Employment adjustment subsidies received 12,751 ―」
The ¥12.751 million in employment adjustment subsidies received and recorded in the interim period of the previous year was not recorded in the current interim period. - FY2023ReframedAnnual report
「Employment adjustment subsidies - △ 49,725 Employment adjustment subsidies received - 19,915」
The disclosure for employment adjustment subsidies was updated from the previous fiscal year's deduction from expenses and amount received to a ¥49.725 million deduction from expenses and ¥19.915 million received during the current fiscal year. - FY2023-Q2ReframedAnnual report
「Employment adjustment subsidies - △ 49,725 Employment adjustment subsidies received - 19,915」
The statement of cash flows for the cumulative second-quarter period of the current fiscal year includes a ¥49.725 million deduction from expenses for employment adjustment subsidies and ¥19.915 million received, neither of which had been recorded in the same period of the previous year. - FY2022-Q2MitigatedAnnual report
「Employment adjustment subsidies received 83,120 -」
¥83.120 million in employment adjustment subsidies received had been recorded in the same period of the previous year, but no amount received was recorded in the cumulative consolidated period for the second quarter of the current fiscal year. - FY2021AdvancedAnnual report
「The ¥155.636 million in employment adjustment subsidies received in connection with temporary closures implemented due to the impact of COVID-19 was deducted from selling, general and administrative expenses and salaries included in current manufacturing costs.」
The accounting treatment was finalized at ¥155.636 million received during the current fiscal year, compared with the amount received or expected to be received in the previous quarter, and the deduction from expenses continued. - FY2021-Q3AdvancedAnnual report
「The ¥154.935 million in employment adjustment subsidies received or expected to be received in connection with temporary closures implemented due to the impact of COVID-19 was deducted from selling, general and administrative expenses and salaries included in current manufacturing costs. The ¥154.935 million consisted of ¥32.708 million in selling, general and administrative expenses and ¥122.226 million in current manufacturing costs.」
Employment adjustment subsidies increased from the previous quarter's expected amount of ¥137.586 million to ¥154.935 million received or expected to be received, and the treatment of deducting them from selling and manufacturing costs continued. - FY2021-Q2First statedAnnual report
「Of the expected ¥137.586 million in employment adjustment subsidies related to temporary closures implemented due to the impact of COVID-19, ¥29.977 million was deducted from selling, general and administrative expenses and ¥107.608 million from salaries included in current manufacturing costs. The expected ¥137.586 million consisted of ¥29.977 million in selling, general and administrative expenses and ¥107.608 million in current manufacturing costs.」
The accounting treatment of deducting the expected employment adjustment subsidies related to temporary closures due to COVID-19 from salaries included in selling, general and administrative expenses and manufacturing costs was disclosed for the first time.