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Kyogoku unyu shoji (9073) · TargetRestated

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

First written in FY2018. 5 of 8 entries say "Restated". Latest entry: FY2022.

8entries
5years
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ProgressHeldSoftenedWorseRestatedFY2018 – FY2020RestatedFY2022-Q2 – FY20222018: 120182019: 120192020: 120202021: 320212022: 22022
Same theme, other companies
Assessment of the Impact of Applying the Accounting Standard for Revenue RecognitionA theme 87 companies write about · 1 as a headwind · 0 as a tailwind

62 other companies' latest entry also says "Restated".

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Showing 14 of the 87 companies compared. The sentences above are computed from all 87.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「The revenue recognition accounting standard and related guidance were applied from the beginning of the current consolidated fiscal year, and revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange for those goods or services.」

    The Company continues to apply the Revenue Recognition Standard from the beginning of the fiscal year ending March 2022 and discloses the revenue recognition methods and impact by business segment for the full fiscal year.
  2. FY2022-Q3RestatedAnnual report

    「As a result, revenue and cost of sales for the nine months ended the third quarter of the consolidated fiscal year under review decreased by ¥100.450 million and ¥117.045 million, respectively, while operating income, ordinary income and profit before income taxes increased by ¥16.595 million each. In addition, the opening balance of retained earnings increased by ¥4.010 million, and the opening balance of non-controlling interests increased by ¥142 thousand.」

    The Company continues to apply the Revenue Recognition Standard and has updated its disclosure of the impact on revenue, cost of sales, profit and retained earnings for the nine months ended the third quarter.
  3. FY2022-Q2RestatedAnnual report

    「As a result, revenue and cost of sales for the six months ended the second quarter of the consolidated fiscal year under review decreased by ¥28.510 million and ¥46.806 million, respectively, while operating income, ordinary income and profit before income taxes increased by ¥18.296 million each. In addition, the opening balance of retained earnings increased by ¥4.010 million, and the opening balance of non-controlling interests increased by ¥142 thousand.」

    The Company continues to apply the Revenue Recognition Standard and discloses the impact on revenue, cost of sales, profit and retained earnings for the six months ended the second quarter.
  4. FY2022-Q1AchievedAnnual report

    「The Company applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan 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 under review. 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 Revenue Recognition Standard, which had been scheduled for application from the beginning of the fiscal year ending March 2022, was applied from the beginning of the first quarter of the fiscal year under review. As a result, revenue decreased by ¥33.107 million, operating income, ordinary income and other items increased by ¥3.175 million, and the opening balance of retained earnings increased by ¥4.010 million.
  5. FY2021AdvancedAnnual report

    「The cumulative impact of applying the accounting standard for revenue recognition and related standards is expected to be reflected in net assets at the beginning of the following consolidated fiscal year, increasing the balance of retained earnings by ¥4.022 million.」

    The planned application from the beginning of the fiscal year ending March 2022 remains in place, and the expected ¥4.022 million increase in retained earnings resulting from the application has now been specified.
  6. FY2020RestatedAnnual report

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

    The Company continues to disclose its plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022.
  7. FY2019RestatedAnnual report

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

    The Company continues to disclose its plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022.
  8. FY2018First statedAnnual report

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

    The Company plans to apply the accounting standard for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, with the amount of the impact still under assessment.
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Application of the Revenue Recognition Accounting Standard for the Fiscal Year Ending March 2022 | Kyogoku unyu shoji Co.,Ltd. (9073) | Komori