Komori
Upr (7065) · PolicyRestated

Adoption of the Revenue Recognition Standard

First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.

3entries
1years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20222022: 32022
Same theme, other companies
Accounting policy change due to application of the Revenue Recognition Accounting Standard with no impactA theme 25 companies write about · 0 as a headwind · 0 as a tailwind

20 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.
Showing 14 of the 25 companies compared. The sentences above are computed from all 25.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「The company applied the "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard"), and related standards, from the beginning of the current consolidated fiscal year. Accordingly, revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company applied the Revenue Recognition Accounting Standard from the beginning of the current consolidated fiscal year and stated that there was no impact on income and losses.
  2. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company reaffirmed that it has applied the revenue recognition accounting standard and related standards from the beginning of the first quarter of the consolidated fiscal year. There was no impact on income and losses for the cumulative third quarter of the current consolidated fiscal year.
  3. FY2022-Q2First statedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company applied the revenue recognition accounting standard and related standards from the beginning of the first quarter of the consolidated fiscal year. It states that there was no impact on the beginning balance of retained earnings or income and losses for the cumulative second quarter of the current consolidated fiscal year.
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
Upr's next results are scheduled for 2026-10-15. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Adoption of the Revenue Recognition Standard | UPR Corporation (7065) | Komori