Revenue recognition change
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Filing comparison
SuperX AI Technology Ltd changed its revenue recognition disclosure
Sales of AI server and related IT equipment and related warranties and maintenance services For contracts that contain multiple performance obligations (such as bundled sales of AI servers and related IT equipment and service-type maintenance agreements), the Company allocates the transaction price to each distinct…
Evidence
- New language
- Sales of AI server and related IT equipment and related warranties and maintenance services For contracts that contain multiple performance obligations (such as bundled sales of AI servers and related IT equipment and service-type maintenance agreements), the Company allocates the transaction price to each distinct…, Standalone selling prices are generally determined based on the prices at which the Company sells those goods or services separately in stand-alone transactions., The Company generally recognizes the revenue from the sales of AI server and related IT equipment on a gross basis as the Company has control of the products before they are delivered to the Company’s customers.
- Prior filed
- 2025-10-31
- Prior form
- 20-F
- Similarity
- 0.014
- Source
- revenue recognition note comparison
- Threshold
- 0.6
- Why
- The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
- Sales of AI server and related IT equipment and related warranties and maintenance services For contracts that contain multiple performance obligations (such as bundled sales of AI servers and related IT equipment and service-type maintenance agreements), the Company allocates the transaction price to each distinct…
- Standalone selling prices are generally determined based on the prices at which the Company sells those goods or services separately in stand-alone transactions.
- The Company generally recognizes the revenue from the sales of AI server and related IT equipment on a gross basis as the Company has control of the products before they are delivered to the Company’s customers.