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JALCO Holdings (6625) · PolicyFirst stated

Timing of Revenue Recognition for M&A Success Fees

First written in FY2026. . Latest entry: FY2026.

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Performance Volatility Due to the Timing of Success-Fee Recognition for Large M&A DealsA theme 10 companies write about · 9 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 5 of 9 companies on the "Worse" side.

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  1. FY2026First statedAnnual report

    「The performance obligation is satisfied when a definitive transfer agreement is signed between the transferor and the acquiring company. However, the company recognizes revenue when delivery of the subject of the transfer and other actions are completed, because it determines that collection of consideration from the customer is then highly probable.」

    For the M&A consulting business, the policy of recognizing revenue when delivery of the subject of the transfer and other actions are completed, while satisfying the performance obligation upon execution of the definitive transfer agreement, was identified for the first time as a standalone topic.
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Timing of Revenue Recognition for M&A Success Fees | JALCO Holdings Inc. (6625) | Komori