Impact on profit from a change in the estimate for the provision for sales promotion expenses
First written in FY2021-Q3. . Latest entry: FY2026.
2 other companies' latest entry also says "Other".
- FY2026Updated the year-end sales promotion provision balanceAnnual report
「Provision for sales promotion expenses 2,944 1,238」
The balance of the provision for sales promotion expenses was updated from ¥2,944 million at the end of FY2025 to ¥1,238 million at the end of FY2026, with estimates continuing to be based on historical incentive usage. - FY2026-H1Updated the sales promotion provision balance at the interim period-endAnnual report
「Sales promotion provision 2,944 2,747」
The sales promotion provision balance was updated from ¥2,944 million at the end of FY2025 to ¥2,747 million at the end of FY2026-H1. - FY2025Updated the year-end sales promotion provision balanceAnnual report
「Sales promotion provision 2,548 2,944」
The sales promotion provision balance was updated from ¥2,548 million at the end of FY2024 to ¥2,944 million at the end of FY2025. Estimation based on historical incentive usage continues. - FY2025-H1Updated the sales promotion provision balance at the interim period-endAnnual report
「Sales promotion provision 2,548 5,936」
The sales promotion provision balance was updated from ¥2,548 million at the end of FY2024 to ¥5,936 million at the end of FY2025-H1, an increase of ¥3,387 million during the interim period. - FY2024Updated the year-end sales promotion provision balanceAnnual report
「Sales promotion provision 2,083 2,548」
The sales promotion provision balance was updated from ¥2,083 million at the end of FY2023 to ¥2,548 million at the end of FY2024. Estimation based on historical incentive usage continues. - FY2024-Q3Updated the third-quarter sales promotion provision balanceAnnual report
「Sales promotion provision 2,083 2,530」
The sales promotion provision balance was updated from ¥2,083 million at the end of FY2023 to ¥2,530 million at the end of the third quarter of FY2024. - FY2024-Q2Updated the second-quarter sales promotion provision balanceAnnual report
「Change in sales promotion provision (△ indicates a decrease) 2,757」
The sales promotion provision increased by ¥2,757 million from ¥2,083 million at the end of FY2023, reaching ¥4,840 million at the end of the second quarter of FY2024. - FY2024-Q1Updated the first-quarter sales promotion provision balanceAnnual report
「Liabilities were ¥9,668 million, an increase of ¥2,025 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥1,052 million in accounts payable and ¥1,012 million in the sales promotion provision.」
The sales promotion provision increased by ¥1,012 million from ¥2,083 million at the end of FY2023, reaching ¥3,095 million at the end of the first quarter of FY2024. - FY2023Updated the year-end sales promotion provision balanceAnnual report
「In calculating the sales promotion provision, the amount expected to be used in the future is estimated based on historical incentive usage, on the assumption that users’ expected use of incentives will be at a level similar to historical results.」
The sales promotion provision balance increased from ¥764 million in FY2022 to ¥2,083 million in FY2023. The company disclosed its estimation method based on historical results and the risk of future changes. - FY2023-Q3Updated the third-quarter sales promotion provision balance and increaseAnnual report
「Liabilities were ¥7,358 million, an increase of ¥2,571 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥916 million in deposits received and ¥1,218 million in the sales promotion provision.」
The sales promotion provision increased from ¥764 million at the end of FY2022 to ¥1,982 million, an increase of ¥1,218 million. - FY2023-Q2Updated the second-quarter sales promotion provision balance and increaseAnnual report
「Change in sales promotion provision (△ indicates a decrease) 1,379 3,283」
The sales promotion provision increased by ¥3,283 million in the cumulative second quarter, compared with ¥1,379 million in the same period of the previous year, bringing the quarter-end balance to ¥4,047 million. - FY2023-Q1Updated the first-quarter sales promotion provision balanceAnnual report
「Sales promotion provision 764 635」
The sales promotion provision balance was updated from ¥764 million at the end of FY2022 to ¥635 million at the end of the first quarter of FY2023. - FY2022Updated the year-end sales promotion provision balance and estimateAnnual report
「In calculating the sales promotion provision, the amount expected to be used in the future is estimated based on historical incentive usage, on the assumption that users’ expected use of incentives will be at a level similar to historical results.」
The company disclosed a method of estimating future usage based on historical usage results for the sales promotion provision; the FY2022 balance was ¥764 million. - FY2021Updated the full-year impact of the sales promotion provisionAnnual report
「As a result, operating profit, ordinary profit and profit before income taxes for the current consolidated fiscal year decreased by ¥328.014 million each.」
The impact of the change in the sales promotion provision estimate on FY2021 full-year operating profit, ordinary profit and profit before income taxes has been updated to ¥328.014 million each. - FY2021-Q3First statedAnnual report
「We had recognized a sales promotion provision based on historical results to cover sales promotion expenses for users. As sufficient historical data had accumulated, making it possible to estimate future expected amounts more reasonably, we changed the estimate during the third quarter of the current fiscal year. As a result, operating profit, ordinary profit and quarterly profit before income taxes for the cumulative third quarter decreased by ¥212.554 million each.」
The company disclosed that it changed the estimation method for the sales promotion provision, reducing operating profit, ordinary profit and quarterly profit before income taxes for the cumulative third quarter of FY2021 by ¥212.554 million each.