Komori
Daido Signal (6743) · FactRestated

New current-asset presentation including contract assets

First written in FY2022-Q1. 7 of 8 entries say "Restated". Latest entry: FY2026-H1.

8entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2026-H12021: 220212022: 220222023: 320232024: 020242025: 12025
Same theme, other companies
Change in Accounts Receivable Presentation Due to Recognition of Contract AssetsA theme 8 companies write about · 0 as a headwind · 0 as a tailwind

5 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Notes and accounts receivable, and contract assets」

    Under the presentation following application of the revenue recognition standard, the company continues to present current-asset line items including contract assets.
  2. FY2024-Q2RestatedAnnual report

    「Notes and accounts receivable, and contract assets」

    Under the presentation following application of the revenue recognition standard, the company continues to present current-asset line items including contract assets.
  3. FY2024-Q1RestatedAnnual report

    「Notes and accounts receivable, and contract assets」

    Under the presentation following application of the revenue recognition standard, the company continues to present current-asset line items including contract assets.
  4. FY2023-Q3RestatedAnnual report

    「Notes and accounts receivable, and contract assets」

    Under the presentation following application of the revenue recognition standard, the company continues to present current-asset line items including contract assets.
  5. FY2023-Q1RestatedAnnual report

    「Notes and accounts receivable, and contract assets」

    Under the presentation following application of the revenue recognition standard, the quarterly consolidated balance sheet continues to present current-asset line items including contract assets.
  6. FY2022-Q3RestatedAnnual report

    「Because the accounting standards for revenue recognition were applied, "Notes and accounts receivable—trade," which had been presented under "Current assets" in the consolidated balance sheet for the previous consolidated fiscal year, has been presented from the first quarter as "Notes and accounts receivable—trade and contract assets."」

    Following application of the revenue recognition standard and related standards, the company has continued to present current assets including contract assets.
  7. FY2022-Q2RestatedAnnual report

    「Because the accounting standards for revenue recognition were applied, "Notes and accounts receivable—trade," which had been presented under "Current assets" in the consolidated balance sheet for the previous consolidated fiscal year, has been presented from the first quarter as "Notes and accounts receivable—trade and contract assets."」

    Following application of the revenue recognition standard and related standards, the company has continued to present current assets including contract assets.
  8. FY2022-Q1First statedAnnual report

    「Following the application of the revenue recognition standard and related standards, “notes and accounts receivable,” which had been presented under “current assets” on the consolidated balance sheet for the previous consolidated fiscal year, has been presented from the first quarter of the current consolidated fiscal year as part of “notes and accounts receivable and contract assets.”」

    Following application of the revenue recognition standard and related standards, contract assets were added to the current-asset line item presentation.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Daido Signal's next results are scheduled for 2026-11-06. Read the earnings preview
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