Komori
Makoto Construction CO,Ltd (8995) · InitiativeRestated

Adoption of the Revenue Recognition Standard for the Fiscal Year Ending March 2022

First written in FY2019. 6 of 8 entries say "Restated". Latest entry: FY2025.

8entries
7years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2019 – FY2021RestatedFY2022-Q2 – FY20252019: 120192020: 120202021: 320212022: 120222023: 120232024: 020242025: 12025
Same theme, other companies
General implementation of the Accounting Standard for Revenue Recognition (no impact)A theme 50 companies write about · 0 as a headwind · 0 as a tailwind

21 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 50 companies compared. The sentences above are computed from all 50.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The company has applied the "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the beginning of the 31st fiscal year,」

    The company continues to apply the accounting standard for revenue recognition adopted from the beginning of the fiscal year ending March 2022.
  2. 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 standards from the beginning of the 31st fiscal year,」

    The company continues to apply the accounting standard for revenue recognition adopted from the beginning of the fiscal year ending March 2022.
  3. FY2022-Q3RestatedAnnual report

    「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter of the 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.」

    The company continues to apply the accounting standard for revenue recognition adopted from the beginning of the fiscal year ending March 2022. It states that there was no impact on profit or loss for the cumulative third quarter.
  4. FY2022-Q2RestatedAnnual report

    「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter of the 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.」

    The company continues to apply the accounting standard for revenue recognition adopted from the beginning of the fiscal year ending March 2022. It states that there was no impact on opening balances or profit or loss for the cumulative second quarter.
  5. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were applied 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.」

    The company applied the accounting standard for revenue recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on opening balances or profit or loss for the cumulative first quarter.
  6. FY2021RestatedAnnual report

    「Revenue Recognition Standard (ASBJ Statement No. 29, 31 March 2020)」

    The company continues to state that it plans to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022. The impact of its application is under assessment.
  7. FY2020RestatedAnnual report

    「Revenue Recognition Standard (ASBJ Statement No. 29, 31 March 2020)」

    The company continues to state that it plans to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022.
  8. FY2019First statedAnnual report

    「"Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan Statement No. 29, 30 March 2018) The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The company has stated that it plans to apply the new accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Makoto Construction CO,Ltd's next results are scheduled for 2026-11-13. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.