Expanded separate presentation of operating cash flow items
First written in FY2020-Q2. 2 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.
3 other companies' latest entry also says "Advanced".
- FY2025AdvancedAnnual report
「Changes in refund liabilities and changes in contract liabilities, which were included in “Other” under “Cash flows from operating activities” in the previous consolidated fiscal year, will be presented separately from the current consolidated fiscal year because their monetary significance has increased.」
The presentation method for changes in refund liabilities and contract liabilities was changed to show them separately in operating cash flows because of their increased monetary significance. - FY2021RestatedAnnual report
「Grant income, which was included in “Other” under “Cash flows from operating activities” in the previous consolidated fiscal year, will be presented separately from the current consolidated fiscal year because its monetary significance has increased.」
The presentation method of showing grant income and grants received separately in operating cash flows because of their increased monetary significance remains in place. - FY2021-Q2AdvancedAnnual report
「Grant income and grants received, which were included in “Other” under “Cash flows from operating activities” in the consolidated cumulative second quarter of the previous fiscal year, are presented separately in the consolidated cumulative second quarter of the current fiscal year because their significance has increased.」
The presentation method for grant income and grants received was changed to show them separately from “Other” because of their increased monetary significance. - FY2020RestatedAnnual report
「Changes in accounts receivable and other receivables, changes in accounts payable, and changes in accrued expenses, which were included in “Other” under “Cash flows from operating activities” in the previous consolidated fiscal year, will be presented separately from the current consolidated fiscal year because their monetary significance has increased.」
The annual report also applies the presentation method of showing operating cash flow items separately because of their increased monetary significance. - FY2020-Q2First statedAnnual report
「In the consolidated cumulative second quarter of the previous fiscal year, changes in consumption tax receivables, changes in accounts receivable and other receivables, changes in deposits received, and changes in accrued expenses were included in and presented under “Other” within cash flows from operating activities. As their monetary significance increased, they are presented separately in the consolidated cumulative second quarter of the current fiscal year.」
Due to their increased monetary significance, the presentation of cash flow from operating activities was changed to show items such as consumption tax receivables, accounts receivable and other receivables, deposits received, and accrued expenses separately.