Dive Group (151A) · PolicyRestated
Change to Recording Reporting Segment Expenses as Corporate Expenses
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Change in the Method of Measuring Reporting Segment ProfitA theme 118 companies write about · 0 as a headwind · 19 as a tailwind
72 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 118 companies compared. The sentences above are computed from all 118.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「To evaluate the performance of each reportable segment more appropriately, some expenses previously allocated to each business are now disclosed as company-wide expenses included in “Adjustments.”」
The company continues to disclose certain expenses as company-wide expenses to improve segment-performance evaluation. - FY2025-H1First statedAnnual report
「To evaluate the performance of each reportable segment more appropriately, we reviewed the allocation method for general and administrative expenses not attributable to reportable segments. Previously, these expenses were allocated to each business based on specified criteria; beginning with the interim accounting period, they are disclosed as company-wide expenses included in “Adjustments.”」
The company changed its segment-performance evaluation method by separating general and administrative expenses not attributable to reportable segments from the businesses and disclosing them as company-wide expenses.