Application of the Revenue Recognition Accounting Standard and Other Standards
First written in FY2022-Q1. 12 of 13 entries say "Restated". Latest entry: FY2026-H1.
44 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The Company continues to disclose disaggregated information on revenue after application of the Revenue Recognition Standard by segment and by timing of revenue transfer. - FY2025-H1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The Company continues to disclose disaggregated information on revenue after application of the Revenue Recognition Standard by segment and by timing of revenue transfer. - FY2024-Q3RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The Company continues to disclose disaggregated information on revenue after application of the Revenue Recognition Standard by segment and by timing of revenue transfer. - FY2024-Q2RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The Company continues to disclose disaggregated information on revenue after application of the Revenue Recognition Standard by segment and by timing of revenue transfer. - FY2024-Q1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The Company continues to disclose disaggregated information on revenue after application of the Revenue Recognition Standard by segment and by timing of revenue transfer. - FY2023RestatedAnnual report
「The Company has applied the “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other applicable standards from the beginning of the 112th fiscal year. Accordingly, the key management indicators and other figures for the 112th fiscal year onward are based on application of those accounting standards.」
The Company continues to use figures after application of the Revenue Recognition Standard in its key management indicators for the 112th fiscal year onward. - FY2023-Q3RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The Company continues to disclose disaggregated information on revenue after application of the Revenue Recognition Standard by segment and by timing of revenue transfer. - FY2023-Q2RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The Company continues to disclose disaggregated information on revenue after application of the Revenue Recognition Standard by segment and by timing of revenue transfer. - FY2023-Q1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The Company discloses revenue after application of the Revenue Recognition Standard by segment and by goods or services transferred at a point in time or over a period of time. - FY2022RestatedAnnual report
「For the current consolidated fiscal year, net sales decreased from ¥113,628 million before application of the Revenue Recognition Standard and other applicable standards to ¥58,872 million after application, a decrease of ¥54,755 million. There was no impact on operating profit or net income attributable to owners of the parent.」
The Company has reconfirmed for the full fiscal year that, although the presentation of net sales decreased by ¥54,755 million due to the application of the Revenue Recognition Standard and other applicable standards, there was no impact on operating profit or other profit figures. - FY2022-Q3RestatedAnnual report
「As a result, net sales and cost of sales for the cumulative third quarter of the current consolidated fiscal year decreased by ¥41,307 million, but there was no impact on operating profit, ordinary profit or profit before income taxes and other adjustments for the quarter.」
The Company has reconfirmed that, following the application of the Revenue Recognition Standard and other applicable standards, net sales and cost of sales for the cumulative third quarter decreased by ¥41,307 million, while there was no impact on operating profit, ordinary profit or profit before income taxes and other adjustments for the quarter. - FY2022-Q2RestatedAnnual report
「As a result, net sales and cost of sales for the cumulative second quarter of the current consolidated fiscal year decreased by ¥32,178 million, but there was no impact on operating profit, ordinary profit or profit before income taxes and other adjustments for the quarter.」
The Company has reconfirmed that, following the application of the Revenue Recognition Standard and other applicable standards from the first quarter, net sales and cost of sales for the cumulative second quarter decreased by ¥32,178 million due to net presentation for agent transactions and other changes, while there was no impact on profit. - FY2022-Q1First statedAnnual report
「The Company has applied the “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other applicable standards from the beginning of the first quarter of the current consolidated 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 is transferred to the customer. Accordingly, for transactions in which the Company acts as an agent in providing products to customers, the Company has changed from recognizing the total consideration received from customers as revenue to recognizing revenue on a net basis after deducting the amount paid to product suppliers from the amount received from customers. In addition, for construction projects where the certainty of results for the work performed to date is recognized, the Company has changed from applying the percentage-of-completion method to recognizing revenue over a certain period as performance obligations are satisfied.」
The Company applied the Revenue Recognition Standard and other applicable standards from 1 April 2021 and changed to net presentation for agent transactions and its method of recognizing revenue related to construction projects. Net sales and cost of sales decreased by ¥10,678 million, but there was no impact on operating profit, ordinary profit or profit before income taxes and other adjustments for the quarter.