Adoption of Revenue Recognition Accounting Standards
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
16 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「As a result, revenue for the cumulative third quarter of the current consolidated fiscal year increased by ¥180,142 thousand, cost of sales increased by ¥158,349 thousand, and operating income, ordinary income, and profit before income taxes increased by ¥21,792 thousand each.」
Continued applying the revenue recognition accounting standard and related standards and disclosed their impact on revenue and profit for the cumulative third quarter. - FY2023-Q2RestatedAnnual report
「As a result, revenue for the cumulative second quarter of the current consolidated fiscal year increased by ¥288,376 thousand, cost of sales increased by ¥220,577 thousand, and operating income, ordinary income, and profit before income taxes increased by ¥67,799 thousand each.」
Continued applying the revenue recognition accounting standard and related standards and disclosed their impact on revenue and profit for the cumulative second quarter. - FY2023-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current consolidated fiscal year. As a result, revenue for the cumulative first quarter decreased by ¥6 million, while operating income, ordinary income, and profit before income taxes decreased by ¥10 million each.」
Applied the revenue recognition accounting standard and related standards from the first quarter beginning 1 February 2022, and disclosed the amounts of their impact on revenue and profit and changes in the presentation of contract assets and contract liabilities.