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Ishikawa Seisakusho (6208) · InitiativeRestated

Planned adoption of the Accounting Standard for Revenue Recognition for the fiscal year ending March 2022

First written in FY2019. 11 of 15 entries say "Restated". Latest entry: FY2026-H1.

15entries
7years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019 – FY2021AdvancedFY2022-Q1 – FY2022-Q3RestatedFY2023-Q2 – FY2026-H12019: 120192020: 120202021: 320212022: 220222023: 420232024: 220242025: 22025
Same theme, other companies
General implementation of the Accounting Standard for Revenue Recognition (no impact)A theme 61 companies write about · 0 as a headwind · 0 as a tailwind

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

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 61 companies compared. The sentences above are computed from all 61.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosure of disaggregated revenue information following the application of the revenue recognition accounting standard continues.
  2. FY2025RestatedAnnual report

    「Information on disaggregated revenue arising from contracts with customers is presented as described in Notes (Segment Information, etc.).」

    Disclosure of disaggregated revenue information following application of the revenue recognition accounting standard continued. For defense equipment, revenue recognized over time was disclosed at ¥6,318 million.
  3. FY2025-H1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosure of disaggregated revenue information following the application of the revenue recognition accounting standard continues.
  4. FY2024-Q3RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosure of disaggregated revenue information following the application of the revenue recognition accounting standard continues.
  5. FY2024-Q2RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosure of disaggregated revenue information following the application of the revenue recognition accounting standard continues.
  6. FY2024-Q1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosure of disaggregated revenue information following the application of the revenue recognition accounting standard continues.
  7. FY2023RestatedAnnual report

    「Information on disaggregated revenue arising from contracts with customers is presented as described in Notes (Segment Information, etc.).」

    Disclosure of disaggregated revenue information following the application of the revenue recognition accounting standard continues.
  8. FY2023-Q3RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosure of disaggregated revenue information following the application of the revenue recognition accounting standard continues.
  9. FY2023-Q2RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Disclosure of disaggregated revenue information following the application of the revenue recognition accounting standard continues.
  10. FY2022-Q3AdvancedAnnual report

    「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020, hereinafter the “revenue recognition accounting standard”) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. As a result, sales for the nine-month period increased by ¥2,933.916 million, cost of sales increased by ¥2,521.735 million, and operating profit, ordinary profit and profit before income taxes increased by ¥412.180 million.」

    The impact of the accounting standard for revenue recognition applied from the beginning of the first quarter of the consolidated fiscal year became specific for the nine-month period. Sales increased by ¥2,933 million, while operating profit, ordinary profit and related items increased by ¥412 million. The same impact was recorded for defense equipment sales and segment profit.
  11. FY2022-Q2AdvancedAnnual report

    「As a result, sales for the six-month period of the current consolidated fiscal year increased by ¥1,445.601 million, cost of sales increased by ¥1,247.804 million, and operating profit, ordinary profit and profit before income taxes increased by ¥197.796 million.」

    The impact of the accounting standard for revenue recognition applied from the beginning of the first quarter of the consolidated fiscal year became specific for the six-month period. Sales increased by ¥1,445 million, while operating profit, ordinary profit and related items increased by ¥198 million.
  12. FY2022-Q1AchievedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Revenue Recognition and related standards and will recognize revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」

    The accounting standard for revenue recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022, was applied from the beginning of the first quarter of the current consolidated fiscal year. As a result, sales for the quarter increased by ¥470.909 million, while operating profit, ordinary profit and profit before income taxes increased by ¥61.545 million. The same impact was recorded for defense equipment sales and segment profit.
  13. FY2021RestatedAnnual report

    「The company plans to apply the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the fiscal year ending March 2022. Revenue will be recognized by applying the following five steps.」

    The plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022 and the five-step recognition process remained in place. The impact was still being assessed.
  14. FY2020RestatedAnnual report

    「The company plans to apply the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the fiscal year ending March 2022.」

    The plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022 remained in place, while the impact was still being assessed at the end of the fiscal year.
  15. FY2019First statedAnnual report

    「The company plans to apply the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 30 March 2018) and related standards from the beginning of the fiscal year ending March 2022. Revenue will be recognized by applying the following five steps.」

    The company first disclosed its plan to apply the new accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022, and presented the five-step process of identifying contracts with customers, identifying performance obligations, determining the transaction price, allocating the price and recognizing revenue when performance obligations are satisfied.
Moved together

"Elimination of the deficit in retained earnings brought forward and strengthening of the financial position" moved the same way as this thread, in the same document, in 3 of its 15 moves.

3322★1234
  1. ★This thread
  2. 1Elimination of the deficit in retained earnings brought forward and strengthening of the financial position3×
  3. 2Defense equipment segment turns profitable3×
  4. 3Establishing a Stable Earnings Base and Reinstating Dividends2×
  5. 4Strengthening the Earnings Base Through Improved Management Efficiency, Lower Costs, and Higher Quality2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Ishikawa Seisakusho's next results are scheduled for 2026-11-09. Read the earnings preview
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