Frontier International (7050) · FactContract liabilities decreased
Contract liabilities relating to advance payments for promotions
First written in FY2022. . Latest entry: FY2026.
6entries
5years
1from disclosures
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Same theme, other companies
Change to contract liability presentation following adoption of the Revenue Recognition Accounting StandardA theme 20 companies write about · 0 as a headwind · 0 as a tailwind
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Showing 14 of the 20 companies compared. The sentences above are computed from all 20.Full recordFilings, disclosures and news, newest first
- FY2026Contract liabilities decreasedAnnual report
「契約負債（期首残高）82,568千円 契約負債（期末残高）225,437千円」
プロモーション事業に係る契約負債は、前年度末の269,999千円から当年度末225,437千円へ減少した。 - 2026-07-08OtherGeneral Meetings of Shareholders
「Contract liabilities (balance at beginning of period): ¥269.999 million. Contract liabilities (balance at end of period): ¥225.437 million.」
Contract liabilities decreased from ¥269.999 million at the beginning of the period to ¥225.437 million at the end. The prior explanation that the main reason for the increase was advance payments for events to be held in the following period is also repeated. The canonical thread is unchanged. - FY2025契約負債残高増加Annual report
「契約負債（期首残高） 82,568千円 契約負債（期末残高） 269,999千円」
プロモーション事業に係る契約負債は期首82,568千円から期末269,999千円へ増加した。主な増加理由は翌期に開催するイベントに係る前受金である。 - FY2024契約負債残高増加Annual report
「契約負債（期首残高） 33,924千円 契約負債（期末残高） 47,554千円 当連結会計年度に認識された収益の額のうち期首現在の契約負債残高に含まれていた額は、32,996千円であります。」
プロモーション事業に係る契約負債は期首33,924千円から期末47,554千円となった前年度に続き、当年度は期末82,568千円へ増加している。 - FY2023Updated Contract Liability BalanceAnnual report
「契約負債（期首残高） 33,924千円 契約負債（期末残高） 47,554千円」
プロモーション事業に係る契約負債は、期首3,392万4千円から期末4,755万4千円となった。 - FY2022First statedAnnual report
「Contract liabilities (balance at beginning of period) ¥40.499 million; contract liabilities (balance at end of period) ¥33.924 million」
The Company disclosed advance payments for the promotion business as contract liabilities, which declined from ¥40.499 million at the beginning of the period to ¥33.924 million at period-end and are reversed as revenue is recognized.