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Workman (7564) · InitiativeRestated

Introduction of Notes on Accounting Estimates

First written in FY2021. 4 of 5 entries say "Restated". Latest entry: FY2025.

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ProgressHeldSoftenedWorseRestatedFY2021 – FY20252021: 120212022: 120222023: 120232024: 120242025: 12025
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 528 companies write about · 0 as a headwind · 15 as a tailwind
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  1. FY2025RestatedAnnual report

    「The merchandise recognized on the balance sheet for the current fiscal year consists mainly of inventory at distribution centers and store inventory at company-operated stores. The amounts recognized for each are as follows.」

    The company continued to provide notes on inventory valuation as a significant accounting estimate, disclosing merchandise totaling ¥24.084 billion and distribution-center inventories of ¥22.078 billion.
  2. FY2024RestatedAnnual report

    「The merchandise recognized on the balance sheet for the current fiscal year consists mainly of inventory at distribution centers and store inventory at company-operated stores. The amounts recognized for each are as follows.」

    The company continued to provide notes on inventory valuation as a significant accounting estimate, disclosing merchandise totaling ¥25.270 billion and distribution-center inventories of ¥23.655 billion.
  3. FY2023RestatedAnnual report

    「The merchandise recognized on the balance sheet for the current fiscal year consists mainly of inventory at distribution centers and store inventory at company-operated stores. The amounts recognized for each are as follows.」

    The company continued to provide notes on inventory valuation as a significant accounting estimate, disclosing merchandise totaling ¥21.911 billion and distribution-center inventories of ¥20.737 billion.
  4. FY2022RestatedAnnual report

    「The merchandise recorded on the balance sheet for the fiscal year mainly comprises distribution-center inventories and store inventories at self-operated stores, including commissioned and directly operated stores. The amounts recorded for each are as follows.」

    The company continued to provide notes on inventory valuation as a significant accounting estimate, disclosing the breakdown of merchandise totaling ¥15.257 billion and the valuation assumptions.
  5. FY2021First statedAnnual report

    「The Company applied the Accounting Standard for Disclosure of Accounting Estimates to the financial statements for the year-end of the current fiscal year and included notes on significant accounting estimates in the financial statements.」

    The company introduced notes on significant accounting estimates, including inventory valuation, from the end of the fiscal year.
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Introduction of Notes on Accounting Estimates | WORKMAN CO.,LTD. (7564) | Komori