Revenue recognition flagged as a significant accounting judgment, year to March 2026

The value

• 収益認識 listed under 会計方針適用上の重要な判断

Where it comes from

The line in the source

・収益認識（注記「３．重要性がある会計方針　(16) 収益」）

In English

Revenue recognition (note 3(16)) is listed among significant judgments in applying accounting policies.

Where it’s used

• ProfileDeNA
• ProfileDeNA annual securities report and results