Separate presentation of contract assets by cash flow classification
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
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- FY2026RestatedAnnual report
「“Changes in contract assets (a decrease is indicated by △)” have been presented separately from the current consolidated fiscal year to improve the clarity of disclosure.」
The company continues to present changes in contract assets separately from changes in operating receivables and reclassify the previous year's statement of cash flows accordingly. - FY2026-H1First statedAnnual report
「In the previous interim consolidated accounting period, changes in contract assets (a decrease is indicated by △) were included in changes in trade receivables (a decrease is indicated by △) under “Cash flows from operating activities.” To improve the clarity of disclosure, they have been presented separately from the current interim consolidated accounting period. The consolidated financial statements for the previous interim consolidated accounting period have been reclassified to reflect this change in presentation.」
Changes in contract assets are now presented separately from changes in trade receivables, and the comparative-period statement of cash flows has also been reclassified.