Separate presentation of cash flow statement items
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
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- FY2025RestatedAnnual report
「In the previous interim consolidated fiscal period, changes in unearned revenue were included in changes in trade receivables under cash flows from operating activities. Because the amount had become material, they have been presented separately from the current interim consolidated fiscal period. In addition, changes in accounts payable, which had been included in other items under cash flows from operating activities in the previous interim consolidated fiscal period, have been presented separately from the current interim consolidated fiscal period because the amount had become material.」
The separate presentation in the cash flow statement introduced in the interim period continues in the current year's presentation. - FY2025-H1First statedAnnual report
「In the previous interim consolidated fiscal period, changes in unearned revenue were included in changes in trade receivables under cash flows from operating activities. Because the amount had become material, they have been presented separately from the current interim consolidated fiscal period. In addition, changes in accounts payable, which had been included in other items under cash flows from operating activities in the previous interim consolidated fiscal period, have been presented separately from the current interim consolidated fiscal period because the amount had become material.」
Because their amounts had become material, changes in unearned revenue and changes in accounts payable were changed to separate presentation in the cash flow statement.