Future adoption of the accounting standard for revenue recognition
First written in FY2018. 3 of 9 entries say "Restated". Latest entry: FY2026-H1.
7 other companies' latest entry also says "Other".
- FY2026-H1Publishing business revenue presented within marketing servicesAnnual report
「Information disaggregating revenue arising from contracts with customers for the previous interim consolidated accounting period is presented using the revised categories.」
Following the partial discontinuation of the publishing business, the Company changed its method of presentation so that publishing business revenue is included in marketing services in the disaggregated revenue information, on the grounds that its importance had declined. - FY2023-Q3Revenue presentation split into marketing services and solution servicesAnnual report
「From the previous consolidated fiscal year, the former "Other" category has been split and presented as "Marketing Services" and "Solution Services." Information disaggregating revenue arising from contracts with customers for the cumulative third quarter of the previous consolidated fiscal year is presented using the revised categories.」
Regarding disaggregated revenue presentation following application of the accounting standard for revenue recognition, the Company disclosed a change in presentation that split the former "Other" category into marketing services and solution services. - FY2022-Q3AdvancedAnnual report
「As a result, for the cumulative third quarter, net sales decreased by ¥268.957 million, cost of sales decreased by ¥214.844 million, and selling, general and administrative expenses decreased by ¥54.461 million. The impact on operating income, ordinary income and income before income taxes was minor.」
Following application of the accounting standard for revenue recognition, the Company quantified the impact of changes in reported amounts such as net sales during the cumulative period as a ¥268.957 million decrease, while disclosing that the impact on profit was minor. - FY2022-Q2AdvancedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition and related requirements from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognized 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. As a result, for the cumulative second quarter, net sales decreased by ¥175.470 million, cost of sales decreased by ¥139.542 million, and selling, general and administrative expenses decreased by ¥35.927 million. There was no impact on operating income, ordinary income, income before income taxes or the opening balance of retained earnings.」
The Company actually applied the accounting standard for revenue recognition that had been scheduled to apply from the beginning of the fiscal year ending June 2022. It disclosed that, although reported amounts such as net sales changed, there was no impact on operating income or other profit measures. - FY2022-Q1AdvancedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition and related requirements from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognized 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.」
The Company actually applied the accounting standard for revenue recognition that had been scheduled to apply from the beginning of the fiscal year ending June 2022. It stated that application reduced first-quarter net sales by ¥92.688 million, but had no impact on operating income or other profit measures. - FY2021RestatedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending June 2022. The impact is being assessed as the consolidated financial statements are prepared.」
The Company continued to disclose that it planned to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending June 2022 and was calculating the amount of the impact. - FY2020RestatedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending June 2022. The impact is being assessed as the consolidated financial statements are prepared.」
The Company continued to disclose that it planned to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending June 2022 and was assessing the amount of the impact. - FY2019RestatedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending June 2022. The impact is being assessed as the consolidated financial statements are prepared.」
The Company continued to disclose that it planned to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending June 2022 and was assessing the amount of the impact. - FY2018First statedAnnual report
「The new requirements were scheduled to apply from the beginning of the fiscal year ending June 2022. The amount of the impact was being assessed when the consolidated financial statements were prepared.」
The Company disclosed that the accounting standards for revenue recognition and related requirements were scheduled to apply from the beginning of the fiscal year ending June 2022, and that the impact on the financial statements was being assessed.