Komori
Biken Techno (9791) · PolicyRestated

Application of the Revenue Recognition Standard

First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2025.

6entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20252021: 12022: 320222023: 120232024: 020242025: 12025
Same theme, other companies
Revenue recognition when control transfers under the revenue recognition accounting standardA theme 1 companies write about · 0 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual 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 59th fiscal year.」

    The company continues its accounting policy of applying the Revenue Recognition Accounting Standard from the beginning of the 59th fiscal year.
  2. FY2023RestatedAnnual report

    「The company has applied the Revenue Recognition Accounting Standard (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company reaffirms its accounting policy of applying the Revenue Recognition Accounting Standard from the beginning of the fiscal year and recognizing revenue based on the point at which control is transferred to the customer.
  3. FY2023-Q2RestatedAnnual report

    「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the first quarter of the consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company reaffirms its accounting policy of applying the Revenue Recognition Accounting Standard from the beginning of the first quarter of the consolidated fiscal year.
  4. FY2022RestatedAnnual report

    「The company has applied the Revenue Recognition Accounting Standard (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company reaffirms its accounting policy of applying the Revenue Recognition Accounting Standard from the beginning of the fiscal year and states that it had no impact on profit or loss for the fiscal year.
  5. FY2022-Q3RestatedAnnual report

    「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the first quarter of the consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company reaffirms its accounting policy of applying the Revenue Recognition Accounting Standard from the beginning of the first quarter of the consolidated fiscal year.
  6. FY2022-Q2First statedAnnual report

    「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the first quarter of the consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company states that it has applied the Revenue Recognition Accounting Standard and other standards from the beginning of the first quarter of the consolidated fiscal year and recognizes revenue when control is transferred to the customer. It states that the application had no impact on profit or loss for the cumulative second quarter.
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Biken Techno's next results are scheduled for 2026-11-12. Read the earnings preview
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