Revenue visualization through a change in the classification of sales by service type
First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 5 of 28 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「From the previous consolidated fiscal year, the Company changed the classification of sales by service type under “information disaggregated about revenue arising from contracts with customers.” It changed from the former categories of “equipment sales,” “construction,” and “maintenance and servicing” to a method that aggregates sales by “air-conditioning business,” “instrumentation business,” “energy business,” “domestic affiliated companies,” and “overseas affiliated companies.”」
The Company continues to disclose sales by service type with revenue aggregated by business and geographic dimensions, and disclosed sales by category in the current fiscal year as well. - FY2025-H1RestatedAnnual report
「From the previous consolidated fiscal year, the Company changed the classification of sales by service type under “information disaggregated about revenue arising from contracts with customers.” It changed from the former categories of “equipment sales,” “construction,” and “maintenance and servicing” to a method that aggregates sales by “air-conditioning business,” “instrumentation business,” “energy business,” “domestic affiliated companies,” and “overseas affiliated companies.”」
The Company continues to disclose sales by service type with revenue aggregated by business and geographic dimensions. It also disclosed sales by category for the current interim period. - FY2024-Q3RestatedAnnual report
「From the previous consolidated fiscal year, the Company changed the classification of sales by service type under “information disaggregated about revenue arising from contracts with customers.” It changed from the former categories of “equipment sales,” “construction,” and “maintenance and servicing” to a method that aggregates sales by “air-conditioning business,” “instrumentation business,” “energy business,” “domestic affiliated companies,” and “overseas affiliated companies.”」
The Company continues to disclose sales by service type aggregated by air-conditioning, instrumentation, and energy businesses and domestic and overseas affiliated companies. It also disclosed sales by category for the current quarter. - FY2024-Q1First statedAnnual report
「From the previous consolidated fiscal year, the Company changed the classification of sales by service type under “information disaggregated about revenue arising from contracts with customers.” It changed from the former categories of “equipment sales,” “construction,” and “maintenance and servicing” to a method that aggregates sales by “air-conditioning business,” “instrumentation business,” “energy business,” “domestic affiliated companies,” and “overseas affiliated companies.”」
The Company changed the revenue disclosure categories from the former service-type categories to air-conditioning, instrumentation, and energy businesses and domestic and overseas affiliated companies, confirming for the first time as a separate theme the method of aggregating revenue by business and geographic dimensions.