Changes in Business Plans and Results Driven by Accounting Standards and Tax-System Revisions
First written in FY2016. 18 of 27 entries say "Restated". Latest entry: 2026-08-24.
Pca moved to the "Worse" side of this theme in 2021, 1 year before the typical company in this theme (2022).
The whole theme swung hardest in 2024: 2 of 13 companies on the "Worse" side.
22 other companies' latest entry also says "Restated".
- FY2025Planned adoption of the lease accounting standard explicitly statedAnnual report
「The company is currently assessing the impact on the consolidated financial statements of applying the Accounting Standard for Leases and related standards.」
The company states that the new lease accounting standard and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2028 and that the impact on the consolidated financial statements is under evaluation. - FY2024-Q2RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk that software update demand and performance will fluctuate as a result of amendments to accounting standards, tax laws and various regulations. - FY2024-Q1RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk that software update demand and performance will fluctuate as a result of amendments to accounting standards, tax laws and various regulations. - FY2023RestatedAnnual report
「It is also difficult to forecast the impact of changes to accounting standards and amendments to tax legislation, and such changes or amendments may require additional financial resources.」
The company continues to describe the risk that business plans, software update demand and performance will fluctuate as a result of amendments to accounting standards, tax legislation and other regulations. - FY2023-Q3RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk that software update demand and performance will fluctuate as a result of amendments to accounting standards, tax laws and various regulations. - FY2023-Q1RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk that amendments to accounting standards, tax laws and various regulations will affect software update demand and performance. - FY2022MaterialisedAnnual report
「As a result, revenue for the current consolidated fiscal year decreased by ¥1,834.799 million and cost of sales decreased by ¥1,610.933 million. Selling, general and administrative expenses also decreased by ¥21.178 million, while operating income, ordinary income and profit before income taxes for the fiscal year each decreased by ¥202.687 million.」
The full-year impact of applying the revenue recognition standard was finalized and disclosed as a ¥1,834.799 million decrease in revenue and a ¥202.687 million decrease in operating income and other items. The risk associated with the regulatory change has been reflected in actual financial figures. - FY2022-Q3MaterialisedAnnual report
「As a result, revenue for the first nine months of the current consolidated fiscal year decreased by ¥1,323.544 million and cost of sales decreased by ¥1,150.816 million. Selling, general and administrative expenses also decreased by ¥15.046 million, while operating income, ordinary income and profit before income taxes for the quarter each decreased by ¥157.681 million.」
The company quantified the impact of applying the revenue recognition standard for the first nine months, disclosing a ¥1,323.544 million decrease in revenue and a ¥157.681 million decrease in operating income and other items. - FY2022-Q2MaterialisedAnnual report
「As a result, revenue for the first six months of the current consolidated fiscal year decreased by ¥854.797 million and cost of sales decreased by ¥724.332 million. Selling, general and administrative expenses also decreased by ¥9.981 million, while operating income, ordinary income and profit before income taxes for the quarter each decreased by ¥120.482 million.」
For the revenue recognition standard applied from the first quarter, the company disclosed the specific impact on revenue, cost of sales, selling, general and administrative expenses, operating income and other items for the six-month period. - FY2022-Q1MaterialisedAnnual report
「As a result, revenue for the first quarter of the current consolidated cumulative period decreased by ¥426.539 million, cost of sales decreased by ¥346.855 million, and selling, general and administrative expenses decreased by ¥4.689 million. Operating income, ordinary income and profit before income taxes for the quarter each decreased by ¥74.994 million.」
The company applied the revenue recognition standard, which had previously been scheduled for adoption, from the beginning of the fiscal year ending March 2022 and changed the recognition methods for agency transactions, maintenance services and dealer incentives. There was no impact on the beginning balance of retained earnings, while the application resulted in quantified reductions in revenue and profit for the quarter. quantified is true, materialized is true. - FY2021Specific details and impact of accounting standard adoptionAnnual report
「The Accounting Standard for Revenue Recognition and other standards will be applied from the beginning of the fiscal year ending March 2022. There is no impact from applying the Accounting Standard for Revenue Recognition and other standards on the beginning balance of retained earnings for the following consolidated fiscal year.」
For the revenue recognition standard, the application date was specified as the beginning of the fiscal year ending March 2022, with no impact on the beginning balance of retained earnings, and changes in the recognition methods for agency transactions and maintenance services were disclosed. - FY2021-Q1RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company has reconfirmed the risk of fluctuations in software update demand and performance resulting from amendments to accounting standards, tax laws and various regulations. - FY2020-Q3RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk of fluctuations in software update demand and performance resulting from amendments to accounting standards, tax laws and various regulations. - FY2020-Q2RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk that software update demand and performance will fluctuate as a result of amendments to accounting standards, tax laws and various regulations. - FY2020-Q1RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company has reconfirmed the risk of fluctuations in software update demand and performance resulting from amendments to accounting standards, tax laws and various regulations. - FY2019-Q3RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk of fluctuations in software update demand and performance resulting from amendments to accounting standards, tax laws and various regulations. - FY2019-Q1RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk of fluctuations in software update demand and performance resulting from amendments to accounting standards, tax laws and various regulations. - FY2018Planned adoption of the new revenue recognition standard explicitly statedAnnual report
「The Accounting Standard for Revenue Recognition and other standards will be applied from the beginning of the fiscal year ending March 2022.」
In connection with the risks associated with changes to accounting standards and tax legislation, the company states that it plans to apply the new revenue recognition standard from the beginning of the fiscal year ending March 2022 and is evaluating the impact. - FY2018-Q3RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk of fluctuations in software update demand and performance resulting from amendments to accounting standards, tax laws and various regulations. - FY2018-Q2RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk of fluctuations in software update demand and performance resulting from amendments to accounting standards, tax laws and various regulations. - FY2018-Q1RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk of fluctuations in software update demand and performance resulting from changes to accounting standards, tax laws and regulations. - FY2017RestatedAnnual report
「Given the nature of our business, the introduction or amendment of new accounting standards and tax legislation is closely related to our business performance, and there is a risk that business plans and annual performance may fluctuate significantly if amendments to tax legislation and other regulations are cancelled or postponed.」
The company has reiterated the risk of fluctuations in business plans and performance resulting from the introduction, amendment, cancellation or postponement of accounting standards, tax legislation and other regulations. - FY2017-Q2RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company continues to describe the risk of fluctuations in software update demand and performance resulting from changes to accounting standards, tax laws and regulations. - FY2017-Q1RestatedAnnual report
「The business environment surrounding our group tends to see significant fluctuations in demand for software updates due to changes in accounting standards, amendments to tax laws and other legislation, and various regulatory changes, which could have a material impact on our group's business performance.」
The company has reiterated the risk of fluctuations in software update demand and performance resulting from changes to accounting standards, tax laws and regulations. - FY2016First statedAnnual report
「Given the nature of our business, the introduction or amendment of new accounting standards and tax legislation is closely related to our business performance, and there is a risk that business plans and annual performance may fluctuate significantly if amendments to tax legislation and other regulations are cancelled or postponed.」
The company identifies not only regulatory amendments but also cancellations and postponements as factors that may cause fluctuations in performance.