欢迎扫描下方二维码关注： 销售货物收入 | 类别 要最近 | 填报规则 | 政策依据 | | --- | --- | --- | | 企业销售商品同时满足下列条件 | | | | 的,应确认收入的实现: | | | | (1) 商品销售合同已经签订, | | | | 企业已将商品所有权相关的主要 | | | | 风险和报酬转移给购货方; | | | | (2) 企业对已售出的商品既没 | | | | 般规定 有保留通常与所有权相联系的继 | | | | 续管理权,也没有实施有效控 | | | | 制; | | | | (3) 收入的金额能够可靠地计 | | | | 를: | | | | (4) 已发生或将发生的销售方 | | | | 的成木能够可靠地核算 | | | | 采用托收 | | | | --- | --- | --- | | | 承付方式 在办妥托收手续时确认收入。 | | | 销售商品 | | | | 采取预收 | | | | 款方式销 在发出商品时确认收入。 | | | | 售商品 | | | | | 1.在购买方接受商品以及安装和 | | | 销售商品 | 检验完毕时确认收入。 | | | 需 ...

Core Insights - RE/MAX reported revenue of $74.47 million for the quarter ended March 2025, reflecting a year-over-year decline of 4.9% [1] - The company's EPS for the same period was $0.24, an increase from $0.20 a year ago, resulting in an EPS surprise of +33.33% compared to the consensus estimate of $0.18 [1] Revenue Breakdown - Marketing Funds fees amounted to $18.86 million, exceeding the two-analyst average estimate of $18.10 million, but showing a year-over-year decline of 6.6% [4] - Continuing franchise fees were reported at $29.35 million, slightly above the estimated $29.32 million, with a year-over-year decrease of 5.6% [4] - Franchise sales and other revenue totaled $7.03 million, below the average estimate of $7.99 million, marking a year-over-year decline of 12.7% [4] - Broker fees reached $11.43 million, surpassing the estimated $11.12 million, and showing a year-over-year increase of 6.7% [4] - Annual dues were reported at $7.79 million, slightly below the average estimate of $8.02 million, with a year-over-year decline of 5.3% [4] Stock Performance - Over the past month, RE/MAX shares have returned -8.7%, compared to a -0.7% change in the Zacks S&P 500 composite [3] - The stock currently holds a Zacks Rank 4 (Sell), indicating potential underperformance relative to the broader market in the near term [3]