Review of the Method for Calculating Reportable Segment Profit
First written in FY2018-Q1. 10 of 15 entries say "Restated". Latest entry: FY2025-H1.
Sds Holdings moved to the "Worse" side of this theme in 2024, the same year as the typical company in this theme.
8 other companies' latest entry also says "Reframed".
- FY2025-H1ReframedAnnual report
「From the interim consolidated accounting period under review, the company revised the allocation method for management expenses and other costs to evaluate the performance of each reporting segment more appropriately. Because expenses incurred by SDS Holdings Co., Ltd. are now devoted exclusively to managing subsidiaries, among other reasons, the company changed its disclosure method to include them in corporate expenses under “Adjustments.” Segment information for the previous interim consolidated accounting period is presented based on the post-change method of calculating segment income or loss.」
For calculating reported segment profit, the Company reviewed its allocation method for administrative expenses and other costs and changed to a method under which expenses incurred by SDSホールディングス are included in the adjustment amount as corporate expenses. Comparative figures for the same period of the previous year have also been restated using the revised method. - FY2024-Q1RestatedAnnual report
「The segment results are as follows.」
The Company continues to disclose revenue and segment profit or loss separately for the energy conservation-related business and renovation business, its 2 segments, for the first quarter. - FY2023AdvancedAnnual report
「In the previous consolidated fiscal year, the company's reporting segments consisted of a single segment, the energy-saving-related business. From the current consolidated fiscal year, this has been changed to 2 segments: the energy-saving-related business and the renovation business.」
The annual report finalized the change from a single segment to 2 segments, with revenue, profit and assets for both businesses managed and disclosed separately. - FY2023-Q3RestatedAnnual report
「The Group’s reportable segments had comprised a single segment, the Energy-Saving-Related Business, in the previous consolidated fiscal year. From the first quarter of the current consolidated fiscal year, we have changed the classification to 2 segments: the Energy-Saving-Related Business and the Renovation Business.」
The Group continues to use a reporting structure that changed from a single Energy-Saving-Related Business segment to management of 2 segments following the addition of the Renovation Business. For the nine-month period, it disclosed the performance of the Energy-Saving-Related Business and Renovation Business separately. - FY2023-Q1ReframedAnnual report
「The Group’s reportable segments had comprised a single segment, the Energy-Saving-Related Business, in the previous consolidated fiscal year. From the first quarter of the current consolidated fiscal year, we have changed the classification to 2 segments: the Energy-Saving-Related Business and the Renovation Business.」
The reporting structure has been changed from the single-segment management of the energy-saving-related business that continued after the renewable energy business was excluded from consolidation, to management of 2 segments with the addition of the renovation business. - FY2022RestatedAnnual report
「As the Group operates as a single Energy-Saving-Related Business segment, this information has been omitted.」
Following the exclusion of the renewable energy business from consolidation, the company continues to report under a single-segment structure consisting solely of the energy-saving business. - FY2022-Q3RestatedAnnual report
「As the Group operates as a single Energy-Saving-Related Business segment, this information has been omitted.」
Following the exclusion of the renewable energy business from consolidation, the company continues to report under a single-segment structure consisting solely of the energy-saving business. - FY2021RestatedAnnual report
「The Group previously reported 2 business segments, the Energy-Saving-Related Business and the Renewable Energy Business, but changed from these 2 reporting segments to a single Energy-Saving-Related Business segment from the current consolidated fiscal year.」
Following the exclusion of the renewable energy business from consolidation, the company continues to report under a single-segment structure consisting solely of the energy-saving business. - FY2021-Q3RestatedAnnual report
「The Company sold, on 17 October 2019, the shares of the consolidated subsidiary that constituted the renewable energy business in the previous consolidated fiscal year. Accordingly, from the first quarter of the current consolidated fiscal year, the renewable energy business was excluded from the reportable segments, leaving the energy conservation-related business as the sole segment, and disclosure of segment information has therefore been omitted.」
Following the exclusion of the renewable energy business from consolidation, the company continues to report under a single-segment structure consisting solely of the energy-saving business. - FY2021-Q2RestatedAnnual report
「The Company sold, on 17 October 2019, the shares of the consolidated subsidiary that constituted the renewable energy business in the previous consolidated fiscal year. Accordingly, from the first quarter of the current consolidated fiscal year, the renewable energy business was excluded from the reportable segments, leaving the energy conservation-related business as the sole segment, and disclosure of segment information has therefore been omitted.」
Following the removal of the Renewable Energy Business from consolidation, the Company continues to use a reporting structure comprising a single segment consisting solely of the Energy-Saving-Related Business. - FY2021-Q1ReframedAnnual report
「The Company sold the shares of a consolidated subsidiary that comprised the Renewable Energy Business in the previous fiscal year on 17 October 2019. Accordingly, from the first quarter of the current fiscal year, the Renewable Energy Business has been excluded from the reportable segments, leaving a single Energy-Saving-Related Business segment, and segment information has therefore been omitted.」
The reporting structure has shifted from efforts to review allocation criteria for selling, general and administrative expenses and other items to a single-segment structure consisting only of the energy-saving-related business, with the renewable energy business excluded from the reportable segments. - FY2019-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the company reviewed the allocation criteria for selling, general and administrative expenses and other items in order to evaluate the performance of each reportable segment more appropriately, and changed the method of calculating segment profit or loss.」
The review of allocation criteria for selling, general and administrative expenses and other items introduced from the first quarter has continued in the segment information for the second quarter. - FY2019-Q1RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the company reviewed the allocation criteria for selling, general and administrative expenses and other items in order to evaluate the performance of each reportable segment more appropriately, and changed the method of calculating segment profit or loss.」
The Company continued to review the allocation criteria and other aspects for selling, general and administrative expenses introduced from the first quarter in the segment information for the current quarter. - FY2018-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the Company reviewed the allocation criteria for selling, general and administrative expenses and other items in order to evaluate performance by reportable segment more appropriately, and changed the method of calculating segment profit or loss.」
The company continues to review the allocation criteria for selling, general and administrative expenses introduced from the first quarter and is preparing segment comparison information using the calculation method after the change. - FY2018-Q1First statedAnnual report
「Beginning with the first quarter of the current fiscal year, we reviewed the allocation criteria for selling, general and administrative expenses and changed the method used to calculate reportable segment profit or loss in order to evaluate the performance of each reportable segment more appropriately.」
Beginning with the first quarter, the Company reviewed the allocation criteria for SG&A expenses to improve segment performance evaluation. Comparative segment information was prepared using the revised calculation method.