Review of the Segment Management Structure and Methods for Allocating Revenue and Expenses
First written in FY2018-Q1. 11 of 18 entries say "Restated". Latest entry: FY2025-H1.
Alsok moved to the "Worse" side of this theme in 2024, 1 year before the typical company in this theme (2025).
The whole theme swung hardest in 2025: 5 of 12 companies on the "Worse" side.
9 other companies' latest entry also says "Reframed".
- FY2025-H1ReframedAnnual report
「From the current interim consolidated accounting period, the reportable segments have been changed from the former three segments, Security, Comprehensive Management and Disaster Prevention, and Nursing Care, to four segments: Security, FM and Other, Nursing Care, and Overseas.」
The reportable segments were changed from the former three categories to four, with the FM and Other business and the Overseas business presented separately. The prior-year figures have also been reclassified into the new categories for comparison. - FY2024-Q2RestatedAnnual report
「During the first-quarter consolidated accounting period, the Group reviewed its management structure to obtain a more accurate understanding of the actual operating performance of each segment and changed the methods for allocating revenue and expenses to the Security business and the Comprehensive Management and Disaster Prevention business. Segment information for the cumulative period of the same quarter of the previous year is disclosed based on the revenue and expense allocation methods used for the current cumulative quarterly period.」
The revenue and expense allocation methods for the Security business and the Comprehensive Management and Disaster Prevention business changed in the first quarter continue to be applied to the comparative presentation for the second quarter. - FY2024-Q1Further Revision to Revenue and Expense Allocation MethodsAnnual report
「During the current first-quarter consolidated accounting period, the Group reviewed its management structure to obtain a more accurate understanding of the actual operating performance of each segment and changed the methods for allocating revenue and expenses to the Security business and the Comprehensive Management and Disaster Prevention business.」
From the first-quarter consolidated accounting period, the revenue and expense allocation methods for the Security business and the Comprehensive Management and Disaster Prevention business were changed again. - FY2023-Q3Further Revision to Revenue and Expense Allocation MethodsAnnual report
「During the current third-quarter consolidated accounting period, the Group reviewed its management structure to obtain a more accurate understanding of the actual operating performance of each segment and changed the methods for allocating revenue and expenses to the Security business and the Comprehensive Management and Disaster Prevention business.」
From the third-quarter consolidated accounting period, the revenue and expense allocation methods for the Security business and the Comprehensive Management and Disaster Prevention business were changed again. - FY2022RestatedAnnual report
「Segment information for the previous consolidated fiscal year is disclosed based on the reportable segments and the revenue and expense allocation methods used in the current consolidated fiscal year.」
The three reportable segments, Security, Comprehensive Management and Disaster Prevention, and Nursing Care, and the revenue and expense allocation methods continue to be applied. - FY2021-Q3RestatedAnnual report
「Beginning with the first quarter of the current consolidated accounting period, the company changed the allocation method for some revenue and expenses. For comparison with the previous period, the results for the cumulative first quarter of the previous consolidated fiscal year have been recast using the revised allocation method.」
The revenue and expense allocation method changed in the first quarter continues to be applied to the segment comparison for the nine months ended the third quarter. - FY2021-Q2RestatedAnnual report
「During the first six months of the current consolidated fiscal year, the Group reviewed its management structure and changed the method of allocating revenue and expenses to the security business, the Comprehensive Management and Disaster Prevention business and Other, with the aim of more accurately reflecting the actual operating results of each segment.」
The change in revenue and expense allocation methods intended to more accurately reflect segment operations continues to be applied, and the figures for the same period of the previous year have been recast using the revised methods. - FY2021-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, the Group reviewed its management structure and changed the method of allocating revenue and expenses to the security business, the Comprehensive Management and Disaster Prevention business and Other, with the aim of more accurately reflecting the actual operating results of each segment.」
The segment management and revenue and expense allocation methods changed by the end of the previous fiscal year continue to be applied to the security business, the Comprehensive Management and Disaster Prevention business and Other. - FY2020Expansion of Revenue and Expense Allocation CoverageAnnual report
「During the current consolidated fiscal year, the Group reviewed its management structure and changed the method of allocating revenue and expenses to the security business, the Comprehensive Management and Disaster Prevention business and Other, with the aim of more accurately reflecting the actual operating results of each segment.」
The company explicitly expanded the scope of the revenue and expense allocation methods to include “Other” in addition to the security business and the Comprehensive Management and Disaster Prevention business. - FY2020-Q2RestatedAnnual report
「During the first quarter of the current consolidated accounting period, the Group reviewed its management structure and changed the method of allocating revenue and expenses to the security business and the Comprehensive Management and Disaster Prevention business, with the aim of more accurately reflecting the actual operating results of each segment.」
The changes made in the first quarter to the revenue and expense allocation methods for the security business and the Comprehensive Management and Disaster Prevention business continue to be applied. - FY2020-Q1Further Revision to Revenue and Expense Allocation MethodsAnnual report
「During the first quarter of the current consolidated fiscal year, the Group reviewed its management structure and changed the method of allocating revenue and expenses to the security business and the Comprehensive Management and Disaster Prevention business, with the aim of more accurately reflecting the actual operating results of each segment.」
The company revised the revenue and expense allocation methods for the security business and the Comprehensive Management and Disaster Prevention business to more accurately reflect segment operations. - FY2019RestatedAnnual report
「During the current consolidated fiscal year, the Group reviewed its management structure and changed the method of allocating revenue and expenses to all reportable segments and the “Other” category, with the aim of more accurately reflecting the actual operating results of each segment.」
The revised revenue and expense allocation methods for all reportable segments and “Other” continue to be applied in the annual disclosure. - FY2019-Q3RestatedAnnual report
「Beginning with the first quarter of the current consolidated fiscal year, the company changed its reportable segments and the allocation method for some revenue and expenses. For comparison with the previous period, the results for the cumulative first quarter of the previous consolidated fiscal year have been recast using the revised classifications and allocation methods.」
The changes made in the first quarter to the reportable segments and revenue and expense allocation methods continue to be applied in the comparative presentation for the current quarter. - FY2019-Q2RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, the Group reviewed its management structure and changed the method of allocating revenue and expenses to all reportable segments and the “Other” category, with the aim of more accurately reflecting the actual operating results of each segment.」
The changes made in the first quarter to the revenue and expense allocation methods for all reportable segments and “Other” continue to be applied. - FY2019-Q1AdvancedAnnual report
「During the first quarter of the current consolidated fiscal year, the Group reviewed its management structure and changed the method of allocating revenue and expenses to all reportable segments and the “Other” category, with the aim of more accurately reflecting the actual operating results of each segment.」
The review of segment management was expanded to all reportable segments and “Other,” and the revenue and expense allocation methods were changed. - FY2018RestatedAnnual report
「During the current consolidated fiscal year, the Group reviewed its management structure and changed its segment allocation method so that some revenue and expenses previously included in the security business are included in the Comprehensive Management and Disaster Prevention business, with the aim of more accurately reflecting the actual operating results of each segment.」
The change in revenue and expense allocation methods intended to more accurately reflect segment operations continues to be applied in the annual disclosure. - FY2018-Q3RestatedAnnual report
「Beginning with the first quarter of the current consolidated fiscal year, the company changed its reportable segments and the allocation method for some revenue and expenses. For comparison with the previous period, the results for the cumulative first quarter of the previous consolidated fiscal year have been recast using the revised classifications and allocation methods.」
The changes made in the first quarter to the reportable segments and revenue and expense allocation methods continue to be applied in the comparative presentation for the current quarter. - FY2018-Q1First statedAnnual report
「During the first quarter of the current consolidated fiscal year, the Group reviewed its management structure and changed its segment allocation method so that some revenue and expenses previously included in the security business are included in the Comprehensive Management and Disaster Prevention business, with the aim of more accurately reflecting the actual operating results of each segment.」
To more accurately reflect the operating realities of each segment, the company changed its management structure and revenue and expense allocation methods, and recast the segment information for the same period of the previous year using the revised methods.