Recognition of a Product Warranty Provision
First written in FY2021-Q1. 7 of 17 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2026: 9 of 47 companies on the "Worse" side.
26 other companies' latest entry also says "Other".
- FY2026Decrease in provision for product warrantiesAnnual report
「Provision for product warranties 11,077 9,397」
The policy of recording a provision for product warranties remains in place, while the balance decreased from ¥11,077 thousand at the end of the previous fiscal year to ¥9,397 thousand. - FY2026-H1Slight increase in provision for product warrantiesAnnual report
「Provision for product warranties 11,077 11,159」
The policy of recording a provision for product warranties remains in place, while the balance increased slightly from ¥11,077 thousand at the end of the previous fiscal year to ¥11,159 thousand. - FY2025Decrease in provision for product warrantiesAnnual report
「Provision for product warranties 12,414 11,077」
The policy of recording a provision for product warranties remains in place, while the balance decreased from ¥12,414 thousand at the end of FY2024 to ¥11,077 thousand. - FY2025-H1Decrease in provision for product warrantiesAnnual report
「Provision for product warranties 12,414 11,749」
The policy of recording a provision for product warranties remains in place, while the balance decreased from ¥12,414 thousand at the end of the previous fiscal year to ¥11,749 thousand. - FY2024Decrease in provision for product warrantiesAnnual report
「Provision for product warranties 13,790 12,414」
The policy of recording a provision for product warranties remains in place, while the balance decreased from ¥13,790 thousand at the end of the previous fiscal year to ¥12,414 thousand. - FY2024-Q3Decrease in provision for product warrantiesAnnual report
「Provision for product warranties 13,790 11,659」
The provision for product warranties decreased from ¥13,790 thousand at the end of the previous fiscal year to ¥11,659 thousand. The policy of recording a provision for product warranties remains in place. - FY2024-Q2Decrease in provision for product warrantiesAnnual report
「Provision for product warranties 13,790 11,589」
The provision for product warranties decreased from ¥13,790 thousand at the end of the previous fiscal year to ¥11,589 thousand at the end of the second quarter. The policy of recording a provision for product warranties remains in place. - FY2024-Q1AdvancedAnnual report
「Provision for product warranties 13,790 14,154」
The provision for product warranties increased from ¥13,790 thousand at the end of the previous fiscal year to ¥14,154 thousand at the end of the first quarter, as the provision balance accumulated. - FY2023AdvancedAnnual report
「Provision for product warranties 10,035 13,790」
The provision for product warranties increased from ¥10,035 thousand at the end of the previous fiscal year to ¥13,790 thousand, as the provision balance accumulated. - FY2023-Q3AdvancedAnnual report
「Provision for product warranties 10,035 10,603」
The provision for product warranties increased from ¥10,035 thousand at the end of the previous fiscal year to ¥10,603 thousand at the end of the third quarter, as the provision balance accumulated. - FY2023-Q2AdvancedAnnual report
「Provision for product warranties 10,035 10,522」
The provision for product warranties increased from ¥10,035 thousand at the end of the previous fiscal year to ¥10,522 thousand at the end of the second quarter, as the provision balance accumulated. - FY2023-Q1AdvancedAnnual report
「Provision for product warranties 10,035 10,261」
The provision for product warranties increased from ¥10,035 thousand at the end of the previous fiscal year to ¥10,261 thousand at the end of the first quarter, as the provision balance accumulated. - FY2022-Q3AdvancedAnnual report
「Provision for product warranties 4,420 7,870」
The provision for product warranties increased from ¥4,420 thousand at the end of the previous fiscal year to ¥7,870 thousand at the end of the third quarter, as the provision balance accumulated. - FY2022-Q2AdvancedAnnual report
「Provision for product warranties 4,420 7,304」
The provision for product warranties increased from ¥4,420 thousand at the end of the previous fiscal year to ¥7,304 thousand at the end of the second quarter, as the balance of the provision introduced in the first quarter accumulated. - FY2021-Q3RestatedAnnual report
「As a result, operating income, ordinary income and profit before income taxes for the nine months ended the third quarter of the current fiscal year decreased by ¥3,188 thousand, respectively.」
The provision for product warranties introduced in the first quarter continued to be recorded, with the impact on each profit measure for the nine months ended the third quarter of the current fiscal year amounting to ¥3,188 thousand. - FY2021-Q2RestatedAnnual report
「As a result, operating income, ordinary income and profit before income taxes for the six months ended the second quarter of the current fiscal year decreased by ¥2,136 thousand, respectively.」
The provision for product warranties introduced in the first quarter continued to be recorded, with the impact on each profit measure for the six months ended the second quarter of the current fiscal year amounting to ¥2,136 thousand. - FY2021-Q1First statedAnnual report
「Previously, free repair costs incurred during the free warranty period for the Company’s products were recorded as selling, general and administrative expenses when incurred. Since it has become possible to reasonably estimate the amount expected to be incurred in the future, the Company has recorded that amount as a provision for product warranties from the first quarter of the current fiscal year. As a result, operating income, ordinary income and profit before income taxes for the first quarter of the current fiscal year decreased by ¥981 thousand, respectively.」
Free repair costs changed from being expensed when incurred to recording the estimated future amount as a provision for product warranties. The impact on operating income, ordinary income and profit before income taxes was ¥981 thousand in each case.