Komori
Asia Air Survey (9233) · PolicyRestated

Disaggregated Revenue Categories Changed from Timing of Transfer to Types of Goods and Services

First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2026-H1.

3entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY2026-H12024: 220242025: 020252026: 12026
Same theme, other companies
Changes to Business and Service Categories for Disaggregated Revenue InformationA theme 50 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 4 of 26 companies on the "Worse" side.

13 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. FY2026-H1RestatedAnnual report

    「The Group operates as a single segment, the spatial information consulting business, and the disaggregated information on revenue from contracts with major customers is as follows.」

    The Group has continued to disclose revenue by business category: social infrastructure management, national land conservation consulting, and other.
  2. FY2024-Q2RestatedAnnual report

    「In the previous consolidated fiscal year, the Group presented its disaggregated information by the timing of transfer of goods or services. From the first quarter of the consolidated fiscal year, it has changed the presentation to classify the information by type of goods or services.」

    The Group has continued to present disaggregated revenue by type of goods or services, namely social infrastructure management, national land conservation consulting, and other, rather than by timing of transfer.
  3. FY2024-Q1First statedAnnual report

    「In the previous consolidated fiscal year, the Group presented its disaggregated information by the timing of transfer of goods or services. From the first quarter of the current consolidated fiscal year, it has changed the presentation to classify the information by type of goods or services.」

    For disaggregated revenue from contracts with customers, the Group changed the classification from timing of transfer to type of goods or services, namely social infrastructure management, national land conservation consulting, and other. Information for the same period of the previous year was prepared using the revised classifications.
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