Establishing a Framework for Estimating Product Warranty Costs and Recognizing Provisions
First written in FY2017. 3 of 30 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 6 of 30 companies on the "Worse" side.
21 other companies' latest entry also says "Other".
- FY2026Increase in the full-year product warranty provision balanceAnnual report
「Provision for product warranties 53,000 74,000」
The calculation method taking historical actual rates and individual circumstances into account remains unchanged, and the balance of the provision for product warranties increased from ¥53 million at the end of the previous fiscal year to ¥74 million at the end of the current fiscal year. - FY2026-H1Increase in first-half provision for product warranties balanceAnnual report
「Provision for product warranties 53,000 59,000」
The balance of the provision for product warranties increased from ¥53 million at the end of the previous consolidated fiscal year to ¥59 million at the end of the current interim consolidated accounting period. - FY2025-H1Decrease in first-half provision for product warranties balanceAnnual report
「Provision for product warranties 59,000 55,000」
The balance of the provision for product warranties decreased from ¥59 million at the end of the previous consolidated fiscal year to ¥55 million at the end of the current interim consolidated accounting period. - FY2025-Q1Decrease in provision for product warranties balanceAnnual report
「Provision for product warranties 59,000 56,000」
The balance of the provision for product warranties decreased from ¥59 million at the end of the previous consolidated fiscal year to ¥56 million at the end of the first quarter of the current fiscal year. - FY2024Increase in product warranty provision balanceAnnual report
「Provision for product warranties 52,000 59,000」
The balance of the provision for product warranties increased from ¥52 million at the end of the previous fiscal year to ¥59 million at the end of the current fiscal year. The calculation method based on historical actual rates and individual circumstances remains unchanged. - FY2024-Q3RestatedAnnual report
「Provision for product warranties 52,000 55,000」
The balance of the provision for product warranties increased from ¥52 million at the end of the previous consolidated fiscal year to ¥55 million, remaining at the same level as at the end of the second quarter. - FY2024-Q2Increase in product warranty provision balanceAnnual report
「Provision for product warranties 52,000 55,000」
The balance of the provision for product warranties increased from ¥52 million at the end of the previous consolidated fiscal year to ¥55 million at the end of the second quarter of the current fiscal year. - FY2024-Q1Increase in product warranty provision balanceAnnual report
「Provision for product warranties 52,000 56,000」
The balance of the provision for product warranties increased from ¥52 million at the end of the previous consolidated fiscal year to ¥56 million at the end of the first quarter of the current fiscal year. - FY2023Increase in product warranty provision balanceAnnual report
「Provision for product warranties 31,000 52,000 The provision is recorded to cover warranty repair costs during the free-of-charge warranty period, based on estimated costs calculated using historical actual rates and estimated costs taking individual circumstances into account.」
The balance of the provision for product warranties increased from ¥31 million at the end of the previous fiscal year to ¥52 million at the end of the current fiscal year. The calculation method based on historical actual rates and individual circumstances remains unchanged. - FY2023-Q3Increase in product warranty provision balanceAnnual report
「Provision for product warranties 31,000 42,000」
The balance of the provision for product warranties increased from ¥31 million at the end of the previous consolidated fiscal year to ¥42 million at the end of the third quarter. - FY2023-Q1Increase in product warranty provision balanceAnnual report
「Provision for product warranties 31,000 41,000」
The balance of the provision for product warranties increased from ¥31 million at the end of the previous consolidated fiscal year to ¥41 million at the end of the first quarter of the current fiscal year. - FY2022-Q3RestatedAnnual report
「Provision for product warranties 44,000 31,000」
The balance of the provision for product warranties decreased from ¥44 million at the end of the previous consolidated fiscal year to ¥31 million at the end of the third quarter of the current fiscal year, remaining at the same level as at the end of the second quarter. - FY2022-Q2Decrease in provision balanceAnnual report
「Provision for product warranties 44,000 31,000」
The balance of the provision for product warranties decreased from ¥44 million at the end of the previous consolidated fiscal year to ¥31 million at the end of the second quarter of the current fiscal year. - FY2022-Q1Decrease in provision balanceAnnual report
「Provision for product warranties 44,000 30,000」
The balance of the provision for product warranties decreased from ¥44 million at the end of the previous consolidated fiscal year to ¥30 million at the end of the first quarter of the current fiscal year. - FY2021Decrease in full-year provision balanceAnnual report
「Provision for product warranties 55,000 44,000」
The balance of the provision for product warranties decreased from ¥55 million at the end of the previous fiscal year to ¥44 million at the end of the current fiscal year. The calculation method based on historical actual rates and individual circumstances remains unchanged. - FY2021-Q3Decrease in provision balanceAnnual report
「Provision for product warranties 55,000 45,000」
The balance of the provision for product warranties decreased from ¥55 million at the end of the previous consolidated fiscal year to ¥45 million at the end of the third quarter of the current fiscal year. It increased by ¥1 million from ¥44 million at the end of the second quarter. - FY2021-Q2Decrease in provision balanceAnnual report
「Provision for product warranties 55,000 44,000」
The balance of the provision for product warranties decreased from ¥55 million at the end of the previous consolidated fiscal year to ¥44 million at the end of the second quarter of the current fiscal year. - FY2021-Q1Decrease in provision balanceAnnual report
「Provision for product warranties 55,000 49,000」
The balance of the provision for product warranties decreased from ¥55 million at the end of the previous consolidated fiscal year to ¥49 million at the end of the first quarter of the current fiscal year. - FY2020Decrease in full-year provision balanceAnnual report
「Provision for product warranties 73,321 55,000 The provision is recorded to cover expected warranty repair costs, based on estimated costs calculated using historical actual rates and estimated costs taking individual circumstances into account.」
The balance of the provision for product warranties decreased from ¥73.321 million at the end of the previous fiscal year to ¥55 million at the end of the current fiscal year. The calculation method based on historical actual rates and individual circumstances remains unchanged. - FY2020-Q3Decrease in provision balanceAnnual report
「Provision for product warranties 73,321 71,187」
The balance of the provision for product warranties decreased from ¥73.321 million at the end of the previous consolidated fiscal year to ¥71.187 million at the end of the third quarter of the current fiscal year. - FY2020-Q2Increase in provision balanceAnnual report
「Provision for product warranties 73,321 77,424」
The balance of the provision for product warranties increased from ¥73.321 million at the end of the previous consolidated fiscal year to ¥77.424 million at the end of the second quarter of the current fiscal year. - FY2020-Q1Increase in provision balanceAnnual report
「Provision for product warranties 73,321 74,321」
The balance of the provision for product warranties increased from ¥73.321 million at the end of the previous consolidated fiscal year to ¥74.321 million at the end of the first quarter of the current fiscal year. - FY2019Increase in full-year provision balanceAnnual report
「Provision for product warranties 61,402 73,321」
The balance of the provision for product warranties increased from ¥61.402 million at the end of the previous fiscal year to ¥73.321 million at the end of the current fiscal year. The calculation method based on historical actual rates and individual circumstances remains unchanged. - FY2019-Q3Increase in provision balanceAnnual report
「Product warranty provision 61,402 77,167」
The balance of the provision for product warranties increased from ¥61.402 million at the end of the previous consolidated fiscal year to ¥77.167 million at the end of the third quarter of the current fiscal year. - FY2019-Q2Increase in provision balanceAnnual report
「Product warranty provision 61,402 71,103」
The product warranty provision balance increased from ¥61.402 million at the end of the previous fiscal year to ¥71.103 million at the end of the second quarter. - FY2019-Q1Increase in product warranty provision balanceAnnual report
「Product warranty provision 61,402 67,936」
The product warranty provision balance increased from ¥61.402 million at the end of the previous fiscal year to ¥67.936 million at the end of the first quarter. - FY2018Full-year increase in provision balanceAnnual report
「Product warranty provision 19,000 61,402 The Company records estimated costs based on the expected burden calculated using historical actual rates and amounts estimated after taking into account individual events, to provide for free-repair costs expected to arise during the product warranty period.」
The Company continued to record a product warranty provision, with the balance increasing from ¥19 million at the end of the previous fiscal year to ¥61.402 million at the end of the current fiscal year. The provision was calculated based on historical actual rates and individual events. - FY2018-Q3Increase in provision balanceAnnual report
「Product warranty provision 19,000 34,000」
The product warranty provision balance increased from ¥19 million at the end of the previous fiscal year to ¥34 million at the end of the third quarter. - FY2018-Q2RestatedAnnual report
「Product warranty provision 19,000 31,000」
The Company has continued to record a product warranty provision, with the balance increasing from ¥19 million at the end of the previous fiscal year to ¥31 million at the end of the second quarter. - FY2017First statedAnnual report
「Until now, costs for free repairs arising during the warranty period had been recorded as expenses when incurred. As a system for reasonably estimating future free-repair costs has been established, the Company has recorded the expected future amount as a product warranty provision from the current fiscal year. As a result, operating income, ordinary income and income before income taxes for the fiscal year each decreased by ¥19 million.」
The Company established a system for reasonably estimating free-repair costs and began recording a product warranty provision in the current fiscal year. The impact on profit was ¥19 million.