Revenue recognition — co-developed games: variable consideration and timing, year to March 2026 accounting policy (16)①(c)

Where it comes from

The line in the source

当社グループが受け取る対価は、ユーザによる課金の金額により変動します。 … 当社グループが顧客から受け取る対価は、ユーザからの課金額に応じて算定され、当社から顧客への請求額として確定した時点に売上収益を認識しております。

In English

The consideration the Group receives varies with the amount users pay … the consideration received from the customer is calculated according to user payments and recognised as revenue when fixed as the amount billed by DeNA to the customer.

Where it’s used

• ProfileDeNA
• ProfileDeNA annual securities report and results