Application of the Revenue Recognition Standard
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
It has continued disclosing disaggregated revenue information by product category following the adoption of the revenue recognition accounting standard. - FY2024-Q2RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
It has continued disclosing disaggregated revenue information by product category following the adoption of the revenue recognition accounting standard. - FY2022-Q3RestatedAnnual report
「The disaggregation of revenue recognized from contracts with customers is as follows.」
Following the adoption of the revenue recognition accounting standard, it has disclosed disaggregated revenue information by product category, including automotive replacement parts, automotive chemicals, automotive products and SS equipment. - 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.」
It has continued applying the accounting policy of adopting the revenue recognition accounting standard and related standards from the beginning of the first quarter. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the 'Accounting Standard for Revenue Recognition' (ASBJ Statement No. 29, 31 March 2020) and related standards. We now recognize revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
The revenue recognition accounting standard and related standards were applied from the beginning of the first quarter of the fiscal year. It states that the application had no impact on first-quarter profit or loss or the opening balance of retained earnings.