Komori
Riken Keiki (7734) · InitiativeRestated

Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ending March 2022

First written in FY2018. 7 of 9 entries say "Restated". Latest entry: FY2025.

9entries
8years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY2021RestatedFY2022-Q2 – FY20252018: 120182019: 120192020: 120202021: 320212022: 120222023: 120232024: 020242025: 12025
Same theme, other companies
General implementation of the Accounting Standard for Revenue Recognition (no impact)A theme 71 companies write about · 0 as a headwind · 0 as a tailwind

28 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 71 companies compared. The sentences above are computed from all 71.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「Revenue arising from contracts with customers is recognized based on the following five-step approach for contracts with customers.」

    The five-step revenue recognition method applied after adoption of the revenue recognition standard remains in place.
  2. FY2023RestatedAnnual report

    「Revenue arising from contracts with customers is recognized based on the following five-step approach for contracts with customers.」

    The revenue recognition method applied after adoption of the revenue recognition standard, from identifying contracts through satisfying performance obligations, remains in place.
  3. FY2022-Q3RestatedAnnual report

    「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. 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 transfers to the customer.」

    The company has restated that it applied the accounting standard for revenue recognition from the beginning of the first quarter of the consolidated fiscal year and has restated its revenue recognition method.
  4. FY2022-Q2RestatedAnnual report

    「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. 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 transfers to the customer.」

    The company has restated that it applied the accounting standard for revenue recognition from the beginning of the first quarter of the consolidated fiscal year and has restated its revenue recognition method.
  5. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards were applied from the beginning of the first-quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」

    The accounting standard for revenue recognition was applied from the beginning of the fiscal year ending March 2022. The company states that there was no impact on profit or loss or retained earnings at the beginning of the fiscal year.
  6. FY2021RestatedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The company continues to plan to apply the accounting standard related to revenue recognition from the beginning of the fiscal year ending March 2022.
  7. FY2020RestatedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The Company continues to plan to apply the accounting standard and other guidance on revenue recognition from the beginning of the fiscal year ending March 2022 and is assessing the impact.
  8. FY2019RestatedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The company continues to state that it plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022.
  9. FY2018First statedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2032.」

    This is the first statement that the accounting standards for revenue recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.
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Riken Keiki's next results are scheduled for 2026-11-12. Read the earnings preview
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