- The information requested is to find cost of sales that may have been recognised in inventory accounts, such as finished goods and merchandise accounts, because it is necessary to disclose such amount in the notes to the consolidated financial statements of Nikkiso.
- If your company has only finished goods and merchandise, please input the amount of cost of sales recognised in the statement of income.
- When it is difficult to separate an item with multiple elements into service and sales of goods , please determine the transaction based on the largest element. For example, when your company provides maintenance services, where the majority of the deliverable elements is maintenance works, but some maintenance parts are used and the cost of sales consists of service and inventory elements. However, all of the cost of sales may be considered as service costs.