Changes in Revenue and Presentation Resulting from Adoption of the Revenue Recognition Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
25 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「この結果、当第３四半期連結累計期間の売上高は658百万円減少し、売上原価は642百万円減少し、営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ16百万円減少しております。また、利益剰余金の当期首残高は11百万円増加しております。」
収益認識会計基準等の適用を継続し、第3四半期累計期間への影響として売上高658百万円減少、売上原価642百万円減少、営業利益等16百万円減少、利益剰余金期首残高11百万円増加を開示している。 - FY2022-Q2RestatedAnnual report
「この結果、当第２四半期連結累計期間の売上高は514百万円減少し、売上原価は497百万円減少し、営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ16百万円減少しております。また、利益剰余金の当期首残高は11百万円増加しております。」
収益認識会計基準等の適用を継続し、当第2四半期累計期間への影響として売上高514百万円減少、営業利益等16百万円減少、利益剰余金期首残高11百万円増加を開示している。 - FY2022-Q1First statedAnnual report
「The Company adopted the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognized 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. As a result, for paid-supply transactions in which the Company and its domestic consolidated subsidiaries purchase raw materials from customers, process them and sell the products back to those customers, revenue is now recognized on a net basis excluding the purchase price of the raw materials, whereas it was previously recognized on a gross basis including those costs.」
The Company adopted the revenue recognition standards from 1 April 2021 and changed its accounting policy to recognize paid-supply transactions on a net basis and construction contracts over time. Sales decreased by ¥111 million, cost of sales by ¥117 million, and operating profit, ordinary profit and profit before income taxes each increased by ¥6 million.