Increase in accounts receivable and accounts payable due to an increase in materials supplied for a fee
First written in FY2017-Q3. 1 of 33 entries say "Reframed", first in FY2022-Q1. Latest entry: FY2026.
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- FY2026Balance of paid-supply transactions for the full year updatedAnnual report
「Amounts equivalent to payments for customer-supplied materials are included in the following accounts. Payments for customer-supplied materials are deducted from net sales and cost of sales in the presentation of the financial statements.」
At the fiscal year-end, amounts related to customer-supplied materials were ¥2,808 million in accounts receivable, ¥375 million in work in process, ¥388 million in raw materials and supplies, and ¥3,648 million in accounts payable. - FY2026-H1Updated the balance of transactions involving materials supplied for a fee at the interim period-endAnnual report
「Notes and accounts receivable—trade ¥3,899.727 million Work in process ¥129.757 million Raw materials and supplies ¥220.081 million Notes and accounts payable—trade ¥4,284.550 million」
At the end of the interim period, amounts related to customer-supplied materials were ¥3,899 million in notes and accounts receivable, ¥130 million in work in process, ¥220 million in raw materials and supplies, and ¥4,285 million in accounts payable. - FY2025Balance of paid-supply transactions for the full year updatedAnnual report
「Trade receivables ¥3,407,277 thousand; work in process ¥306,388 thousand; raw materials and supplies ¥332,274 thousand; trade payables ¥4,109,806 thousand」
At the fiscal year-end, amounts related to materials supplied for a fee were ¥3.407 billion in accounts receivable, ¥306 million in work in process, ¥332 million in raw materials and supplies, and ¥4.110 billion in accounts payable. - FY2025-H1Updated the balance of transactions involving materials supplied for a fee at the interim period-endAnnual report
「Amounts equivalent to payments for customer-supplied materials are included in the following accounts. Payments for customer-supplied materials are deducted from net sales and cost of sales in the presentation of the financial statements.」
At the end of the interim period, amounts related to customer-supplied materials were ¥4,390 million in notes and accounts receivable, ¥238 million in work in process, ¥675 million in raw materials and supplies, and ¥5,395 million in notes and accounts payable. - FY2024-Q3Updated the third-quarter balance of customer-supplied material transactionsAnnual report
「Notes and accounts receivable ¥3,376,341 thousand, work in process ¥550,865 thousand, raw materials and supplies ¥585,279 thousand, notes and accounts payable ¥4,626,101 thousand」
At the end of the third quarter, amounts related to customer-supplied materials were ¥3,376 million in notes and accounts receivable, ¥551 million in work in process, ¥585 million in raw materials and supplies, and ¥4,626 million in accounts payable. - FY2024-Q2Updated the balance of paid-for supply transactions for the second quarter.Annual report
「Notes and accounts receivable ¥3,175,925 thousand; work in process ¥222,333; raw materials and supplies ¥212,984; notes and accounts payable ¥3,654,775」
At the end of the second quarter, amounts related to customer-supplied materials were ¥3,176 million in notes and accounts receivable, ¥222 million in work in process, ¥213 million in raw materials and supplies, and ¥3,655 million in notes and accounts payable. - FY2024-Q1Updated the first-quarter balance of customer-supplied material transactionsAnnual report
「Notes and accounts receivable ¥3,315.782 million; work in process ¥195.931 million; raw materials and supplies ¥293.383 million; notes and accounts payable ¥3,854.028 million.」
At the end of the first quarter, amounts related to customer-supplied materials were ¥3,316 million in notes and accounts receivable, ¥196 million in work in process, ¥293 million in raw materials and supplies, and ¥3,854 million in accounts payable. - FY2023Balance of paid-supply transactions for the full year updatedAnnual report
「Amounts equivalent to payments for customer-supplied materials are included in the following accounts. Payments for customer-supplied materials are deducted from net sales and cost of sales in the presentation of the financial statements.」
At the end of the fiscal year, amounts related to materials supplied by customers for a fee were ¥3,088 million in accounts receivable, ¥258 million in work in process, ¥580 million in raw materials and supplies, and ¥4,010 million in accounts payable. - FY2023-Q3Updated the third-quarter balance of customer-supplied material transactionsAnnual report
「Amounts equivalent to consideration for materials supplied by customers for a fee are included in the following accounts. Consideration for supplied materials is deducted from and presented net of net sales and cost of sales. Notes and accounts receivable ¥2,855,307 thousand; merchandise and finished goods ¥3,481 thousand; work in process ¥411,799 thousand; raw materials and supplies ¥235,389 thousand; notes and accounts payable ¥3,571,044 thousand.」
At the end of the third quarter, amounts related to customer-supplied materials were ¥2,855 million in notes and accounts receivable, ¥3.48 million in merchandise and finished goods, ¥412 million in work in process, ¥235 million in raw materials and supplies, and ¥3,571 million in accounts payable. - FY2023-Q2Updated the balance of paid-for supply transactions for the second quarter.Annual report
「Notes and accounts receivable 4,070,071 thousand yen Work in process 194,191 Raw materials and supplies 503,181 Notes and accounts payable 4,837,181」
At the end of Q2, amounts related to customer-supplied materials were ¥4,070 million in notes and accounts receivable, ¥194 million in work in process, ¥503 million in raw materials and supplies, and ¥4,837 million in notes and accounts payable. - FY2023-Q1Updated the first-quarter balance of customer-supplied material transactionsAnnual report
「Notes and accounts receivable—trade ¥3,386.043 million Other current assets ¥941.446 million Notes and accounts payable—trade ¥4,421.634 million」
At the end of the first quarter, amounts related to transactions involving customer-supplied materials were ¥3,386 million in notes and accounts receivable, ¥941 million in other current assets and ¥4,422 million in accounts payable. - FY2022Updated the full-year balance and presentation of transactions involving customer-supplied materialsAnnual report
「The main change is that amounts equivalent to the consideration for raw materials and other items supplied by customers under transactions involving materials supplied for consideration, which were previously presented within inventories under current assets, such as “raw materials and supplies,” are now recognized as assets relating to materials supplied for consideration and presented under “Other” within current assets.」
Due to the application of the revenue recognition accounting standard, the company has confirmed for the full year the presentation of customer-supplied materials for a consideration under Other current assets. The period-end balances were notes and accounts receivable of ¥3,736 million, Other of ¥684 million, and accounts payable of ¥4,489 million. - FY2022-Q3Updated the balance and presentation of transactions involving customer-supplied materials for the third quarterAnnual report
「Notes and accounts receivable, accounts receivable, and contract assets 5,020,599; other current assets 991,407; notes and accounts payable 6,111,147」
Following the application of the revenue recognition accounting standard, balances related to transactions involving the provision of materials for a consideration were ¥5,021 million in notes and accounts receivable and contract assets, ¥991 million in other current assets, and ¥6,111 million in accounts payable. - FY2022-Q2Updated second-quarter customer-supplied materials transaction balance and presentationAnnual report
「Notes and accounts receivable and contract assets ¥4,244,276 thousand; other current assets ¥563,075 thousand; notes and accounts payable ¥4,863,659 thousand」
Following application of the revenue recognition accounting standard, balances related to transactions involving materials supplied for consideration were ¥4,244 million in notes and accounts receivable and contract assets, ¥563 million in other current assets, and ¥4,864 million in accounts payable. - FY2022-Q1ReframedAnnual report
「Amounts equivalent to the cost of raw materials and other items supplied by customers under customer-supplied material transactions were previously presented within inventory accounts such as “raw materials and supplies” under current assets. They are now recognized as assets related to customer-supplied materials and presented under “other” current assets.」
Following the application of the revenue recognition accounting standard, customer-supplied materials were reclassified from inventories to assets related to customer-supplied materials. At the end of the first quarter, amounts related to customer-supplied materials were ¥2,354 million in notes and accounts receivable and contract assets, ¥418 million in other current assets, and ¥2,814 million in accounts payable. - FY2021Updated full-year balance of customer-supplied materialsAnnual report
「Accounts receivable ¥1,218,169 thousand ¥2,027,716 thousand Work in process ¥80,375 thousand ¥47,191 thousand Raw materials ¥118,224 thousand ¥170,352 thousand Accounts payable ¥1,436,629 thousand ¥2,267,014 thousand」
At the end of the fiscal year, amounts related to materials supplied by customers for a fee were ¥2,027 million in accounts receivable, ¥47 million in work in process, ¥170 million in raw materials and ¥2,267 million in accounts payable, all of which increased from the end of the previous fiscal year. - FY2021-Q3Updated the balance of customer-supplied materials at the end of the third quarterAnnual report
「Amounts equivalent to payments for customer-supplied materials are included in the following accounts. Payments for customer-supplied materials are deducted from net sales and cost of sales in the presentation of the financial statements.」
At the end of Q3, amounts related to customer-supplied materials were ¥3,258 million in accounts receivable, ¥4.65 million in work in process, ¥72.24 million in raw materials, and ¥3,342 million in accounts payable, all of which increased from the end of the previous consolidated fiscal year. - FY2021-Q2Updated the Q2 balance of materials supplied for considerationAnnual report
「Accounts receivable ¥1,218,169 thousand ¥1,879,698 thousand Work in process ¥80,375 thousand ¥74,035 thousand Raw materials ¥118,224 thousand ¥62,992 thousand Accounts payable ¥1,436,629 thousand ¥2,030,429 thousand」
At the end of the second quarter, balances related to customer-supplied materials included trade receivables of ¥1.88 billion and trade payables of ¥2.03 billion, and had increased from the end of the previous consolidated fiscal year. - FY2021-Q1Updated the first-quarter balance of paid-for supplied materials.Annual report
「Trade receivables 1,218,169 thousand yen 3,037,354 thousand yen Work in process 80,375 302,794 Raw materials 118,224 43,462 Trade payables 1,436,629 3,418,237」
Balances related to customer-supplied materials were ¥3,037 million in accounts receivable and ¥3,418 million in accounts payable, both substantially higher than at the end of the previous consolidated fiscal year. - FY2020Updated full-year balance of customer-supplied materialsAnnual report
「Amounts equivalent to the consideration for materials supplied at a charge by business partners are included in the following account items.」
At the end of the fiscal year, amounts related to customer-supplied materials were ¥1,218 million in accounts receivable, ¥1,437 million in accounts payable, ¥80.38 million in work in progress, and ¥118 million in raw materials, representing substantial declines from the end of the previous fiscal year. - FY2020-Q3Updated the balance of customer-supplied materials at the end of the third quarterAnnual report
「Accounts receivable ¥4,351,007 thousand ¥647,132 thousand Work in process ¥314,021 thousand ¥2,286 thousand Raw materials ¥239,052 thousand ¥48,029 thousand Accounts payable ¥4,948,327 thousand ¥701,473 thousand」
At the end of the third quarter, amounts related to customer-supplied materials were ¥647 million in accounts receivable, ¥701 million in accounts payable, ¥22.8 million in work in process, and ¥48.03 million in raw materials, representing substantial decreases from the end of the previous fiscal year. - FY2020-Q2Updated the Q2 balance of materials supplied for considerationAnnual report
「Accounts receivable ¥2,438.795 million; work in process ¥202.096 million; raw materials ¥37.655 million; accounts payable ¥2,697.727 million」
At the end of Q2, amounts relating to materials supplied for consideration were ¥2,439 million in accounts receivable, ¥2,698 million in accounts payable, ¥202 million in work in process and ¥37.66 million in raw materials. The balances declined from the end of the previous consolidated fiscal year. - FY2020-Q1Updated the first-quarter balance of paid-for supplied materials.Annual report
「Notes and accounts receivable ¥2,282,895 thousand Work in process ¥100,379 thousand Raw materials ¥107,841 thousand Notes and accounts payable ¥2,507,773 thousand」
At the end of the first quarter, amounts relating to materials supplied at a charge were ¥2,283 million in accounts receivable, ¥2,508 million in accounts payable, ¥100 million in work in process and ¥108 million in raw materials. These balances declined from the end of the previous consolidated fiscal year. - FY2019Updated full-year balance of customer-supplied materialsAnnual report
「Amounts equivalent to payments for customer-supplied materials are included in the following accounts. Payments for customer-supplied materials are deducted from net sales and cost of sales in the presentation of the financial statements.」
At the end of the fiscal year, amounts related to customer-supplied materials were ¥4,351 million in accounts receivable, ¥4,948 million in accounts payable, ¥314 million in work in progress, and ¥239 million in raw materials. - FY2019-Q3Updated the balance of customer-supplied materials at the end of the third quarterAnnual report
「Accounts receivable ¥3,915.953 million ¥4,310.155 million Finished goods － ¥51.801 million Work in process ¥481.019 million ¥371.362 million Raw materials ¥281.185 million ¥130.465 million Accounts payable ¥4,739.134 million ¥4,908.074 million」
At the end of the cumulative third quarter, amounts related to customer-supplied materials were ¥4,310 million in accounts receivable, ¥4,908 million in accounts payable, ¥51.81 million in finished goods, ¥371 million in work in progress, and ¥130 million in raw materials. - FY2019-Q2Updated the Q2 balance of materials supplied for considerationAnnual report
「Notes and accounts receivable ¥3,715,061 thousand Work in process ¥354,092 thousand Raw materials ¥80,687 thousand Notes and accounts payable ¥4,184,624 thousand」
At the end of the second quarter, amounts related to customer-supplied materials for consideration included accounts receivable of ¥3,715 million and accounts payable of ¥4,185 million. The balances had declined from the end of the previous consolidated fiscal year. - FY2019-Q1Updated the first-quarter balance of paid-for supplied materials.Annual report
「Amounts equivalent to payments for customer-supplied materials are included in the following accounts. Payments for customer-supplied materials are deducted from net sales and cost of sales in the presentation of the financial statements.」
At the end of the first quarter, amounts related to customer-supplied materials for a consideration were accounts receivable of ¥4,079 million, accounts payable of ¥4,584 million, finished goods of ¥58 million, work in process of ¥310 million, and raw materials of ¥99 million. - FY2018Updated full-year balance of customer-supplied materialsAnnual report
「Amounts equivalent to payments for customer-supplied materials are included in the following accounts. Payments for customer-supplied materials are deducted from net sales and cost of sales in the presentation of the financial statements.」
At the end of the fiscal year, amounts related to customer-supplied materials included ¥3,916 million in accounts receivable and ¥4,739 million in accounts payable, representing a substantial decline from the end of the previous fiscal year. - FY2018-Q3Updated the balance of customer-supplied materials at the end of the third quarterAnnual report
「The main changes were a ¥6,302 million decrease in notes and accounts receivable—trade under current assets and a ¥5,952 million decrease in notes and accounts payable—trade under current liabilities. This was mainly due to a decrease in materials supplied by customers for a fee.」
As customer-supplied materials declined, notes and accounts receivable decreased by ¥6,302 million and notes and accounts payable by ¥5,952 million from the end of the previous consolidated fiscal year. At fiscal year-end, amounts related to customer-supplied materials included ¥4,704 million in accounts receivable and ¥5,357 million in accounts payable. - FY2018-Q2Updated the Q2 balance of materials supplied for considerationAnnual report
「Trade receivables ¥4,401,282 thousand; products —; work in process ¥331,945 thousand; raw materials ¥86,355 thousand; trade payables ¥4,853,048 thousand」
As of 30 September 2017, amounts related to materials supplied for consideration included accounts receivable of ¥4.401 billion and accounts payable of ¥4.853 billion. The balance related to materials supplied for consideration had decreased from the end of the previous consolidated fiscal year. - FY2018-Q1Decrease in the balance due to a decline in materials supplied for considerationAnnual report
「The main changes were a ¥5,238 million decrease in notes and accounts receivable among current assets and a ¥5,419 million decrease in notes and accounts payable among current liabilities. This was primarily due to a decrease in materials supplied for consideration by business partners.」
As customer-supplied materials from business partners declined, notes and accounts receivable decreased by ¥5,238 million and notes and accounts payable decreased by ¥5,419 million from the end of the previous consolidated fiscal year. - FY2017Updated full-year balance of customer-supplied materialsAnnual report
「Amounts equivalent to payments for customer-supplied materials are included in the following accounts. Payments for customer-supplied materials are deducted from net sales and cost of sales in the presentation of the financial statements.」
Amounts related to customer-supplied materials were ¥10,436 million in accounts receivable, ¥11,087 million in accounts payable, and ¥602 million in total for finished goods, work in process and raw materials. - FY2017-Q3First statedAnnual report
「Within current assets, notes and accounts receivable increased by ¥4.820 billion, while within current liabilities, notes and accounts payable increased by ¥5.749 billion. This was mainly due to an increase in materials supplied by customers for consideration.」
As customer-supplied materials for a consideration increased, notes and accounts receivable increased by ¥4,820 million and notes and accounts payable increased by ¥5,749 million.