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Subaru (9778) · PolicyDecline in the Point Provision Liability Balance

Provision for the Future Use of Points Granted to Students

First written in FY2021-Q2. 2 of 17 entries say "Restated". Latest entry: FY2026.

17entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2021-Q2 – FY20262020: 120202021: 320212022: 320222023: 320232024: 420242025: 220252026: 12026
Same theme, other companies
Recognition of a provision for customer pointsA theme 12 companies write about · 7 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2021: 1 of 8 companies on the "Worse" side.

4 other companies' latest entry also says "Other".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2026Decline in the Point Provision Liability BalanceAnnual report

    「Provision for points 19,726 18,656」

    The provision for points balance decreased from ¥19.726 million at the end of the previous fiscal year to ¥18.656 million at the end of the current fiscal year.
  2. FY2026-H1Update reflecting an increase in the provision for points balanceAnnual report

    「Provision for points 19,726 22,673」

    The provision for points balance increased from ¥19.726 million at the end of the previous fiscal year to ¥22.673 million at the end of the interim accounting period of the current fiscal year.
  3. FY2025Update reflecting a decrease in the provision for points balanceAnnual report

    「Provision for points 22,202 19,726」

    The provision for points balance decreased from ¥22.202 million at the end of the previous fiscal year to ¥19.726 million at the end of the current fiscal year.
  4. FY2025-H1Update reflecting an increase in the provision for points balanceAnnual report

    「Provision for points 22,202 24,875」

    The provision for points balance increased from ¥22.202 million at the end of the previous fiscal year to ¥24.875 million at the end of the interim accounting period of the current fiscal year.
  5. FY2025-Q1Update reflecting a decrease in the provision for points balanceAnnual report

    「Provision for points 22,202 21,625」

    The provision for points balance decreased from ¥22.202 million at the end of the previous fiscal year to ¥21.625 million at the end of the first quarter of the current fiscal year.
  6. FY2024Update reflecting a decrease in the provision for points balanceAnnual report

    「Provision for points 26,474 22,202」

    The provision for points balance decreased from ¥26.474 million at the end of the previous fiscal year to ¥22.202 million at the end of the current fiscal year.
  7. FY2024-Q3Update reflecting an increase in the provision for points balanceAnnual report

    「Provision for points 26,474 28,803」

    The provision for points balance increased from ¥26.474 million at the end of the previous fiscal year to ¥28.803 million at the end of the third quarter of the current fiscal year.
  8. FY2024-Q2Update reflecting an increase in the provision for points balanceAnnual report

    「Provision for points 26,474 27,630」

    The provision for points balance increased from ¥26.474 million at the end of the previous fiscal year to ¥27.630 million at the end of the second quarter of the current fiscal year.
  9. FY2024-Q1Update reflecting a decrease in the provision for points balanceAnnual report

    「Provision for points 26,474 24,425」

    The provision for points balance decreased from ¥26.474 million at the end of the previous fiscal year to ¥24.425 million at the end of the first quarter of the current fiscal year.
  10. FY2023Decline in the Point Provision Liability BalanceAnnual report

    「Provision for points 32,673 26,474」

    The provision for points balance decreased from ¥32.673 million at the end of the previous fiscal year to ¥26.474 million at the end of the current fiscal year.
  11. FY2023-Q2Decline in the Point Provision Liability BalanceAnnual report

    「Provision for points 32,673 32,292」

    The provision for points balance decreased from ¥32.673 million at the end of the previous consolidated fiscal year to ¥32.292 million at the end of the second quarter of the current fiscal year.
  12. FY2023-Q1Decline in the Point Provision Liability BalanceAnnual report

    「Provision for points 32,673 28,248」

    The provision for points balance decreased from ¥32.673 million at the end of the previous consolidated fiscal year to ¥28.248 million at the end of the first quarter of the current fiscal year.
  13. FY2022-Q3Update to the provision for points balanceAnnual report

    「Provision for points 36,945 41,446」

    The provision for points balance increased from ¥36.945 million at the end of the previous consolidated fiscal year to ¥41.446 million at the end of the third quarter of the current fiscal year.
  14. FY2022-Q2Update to the provision for points balanceAnnual report

    「Provision for points 36,945 39,891」

    The provision for points balance increased from ¥36.945 million at the end of the previous consolidated fiscal year to ¥39.891 million at the end of the second quarter of the current fiscal year.
  15. FY2021RestatedAnnual report

    「To provide for the future use of points awarded to students, we have recognized the amount expected to be used in the future as of the end of the current consolidated fiscal year.」

    The policy of recognizing the amount of points awarded to students expected to be used in the future as a provision for points is reiterated.
  16. FY2021-Q3RestatedAnnual report

    「To provide for the future use of points awarded to students, we have recognized the amount expected to be used in the future as of the end of the current quarterly consolidated accounting period.」

    The policy of recognizing the amount of points awarded to students expected to be used in the future as a provision for points is reiterated.
  17. FY2021-Q2First statedAnnual report

    「To provide for the future use of points awarded to students, we have recognized the amount expected to be used in the future as of the end of the current quarterly consolidated accounting period.」

    The accounting policy of recognizing the amount of points awarded to students expected to be used in the future as a provision for points is disclosed.
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Provision for the Future Use of Points Granted to Students | SUBARU CO.,LTD. (9778) | Komori