AB&Company (9251) · FactUpdate of the impact of the qualified invoice system
Increase in Cost of Sales Due to the Introduction of the Invoice System
First written in FY2024-Q1. . Latest entry: FY2024-Q2.
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Restrictions on input tax credits and increased cost of sales resulting from the qualified invoice systemA theme 1 companies write about · 1 as a headwind · 0 as a tailwind
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- FY2024-Q2Update of the impact of the qualified invoice systemAnnual report
「Cost of sales increased by ¥345 million from the cumulative second-quarter period of the previous year, mainly due to new store openings and the introduction of the qualified invoice system (application of transitional measures), to ¥4,584 million, up 8.1% year on year.」
While the impact of the introduction of the qualified invoice system continued to be disclosed, new store openings were also identified as a main factor in the cumulative second-quarter period, and cost of sales increased by ¥345 million year on year. - FY2024-Q1First statedAnnual report
「Cost of sales increased by ¥218 million year on year, mainly due to the introduction of the qualified invoice system (application of transitional measures), to ¥2,210 million, up 11.0% year on year.」
The introduction of the qualified invoice system (application of transitional measures) was the main factor, and cost of sales increased by ¥218 million, or 11.0%, year on year in the current first quarter.