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Jvckenwood (6632) · FactFirst stated

Receipt and Accounting Treatment of US IEEPA Tariff Refunds

First written in FY2027-H1. . Latest entry: FY2027-H1.

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Profit Increase from US IEEPA Tariff RefundsA theme 4 companies write about · 0 as a headwind · 4 as a tailwind

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  1. FY2027-H1First statedAnnual report

    「We filed a refund claim for Phase 1 and received ¥4,928 million during the current interim consolidated accounting period. This amount was accounted for as a reduction of cost of sales (¥4,609 million) and financial income (¥169 million) in the condensed interim consolidated statement of income, and as a reduction of inventories (¥150 million) in the condensed interim consolidated statement of financial position.」

    The company received an IEEPA tariff refund of ¥4,928 million and accounted for it as reductions of cost of sales by ¥4,609 million, financial income by ¥169 million, and inventories by ¥150 million. A refund liability of ¥263 million to certain customers was also recognized in connection with the refund.
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Receipt and Accounting Treatment of US IEEPA Tariff Refunds | JVCKENWOOD Corporation (6632) | Komori