Establishing “ALL-IN Operating Profit,” which reflects the actual performance of the Shinchiku Business, as a KPI and segment profit measure
First written in FY2023-Q1. 7 of 13 entries say "Advanced", first in FY2023-Q2. Latest entry: 2026-10-14.
The whole theme swung hardest in 2026: 2 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2026-H1ReframedAnnual report
「Beginning with the interim consolidated accounting period, the Company renamed “ALL-IN operating profit” as “business profit” to clarify its disclosures and promote greater understanding. The definition of the measure has not changed.」
The profit measure reflecting the actual performance of the Value-Up and Hotel businesses was renamed from “ALL-IN operating profit” to “business profit.” The Company stated that this had no impact on the definition or figures. - FY2025AdvancedAnnual report
「For the fiscal year under review, net sales were ¥83,576 million, up 1.0% year on year, operating profit was ¥16,309 million, up 25.8%, and ALL-IN operating profit (Note) was ¥24,864 million, up 17.3%.」
ALL-IN operating profit was ¥24,864 million, up 17.3% year on year, indicating an improvement in the performance measure that includes gains and losses on asset sales in the Value-Up and Hotel businesses. - FY2025-H1ALL-IN operating profit decreased 31.6% year on yearAnnual report
「ALL-IN operating profit, which reflects the actual performance of the Value-Up Business, was ¥9,446 million, down 31.6% year on year.」
ALL-IN operating profit was ¥9,446 million for the interim period, down 31.6% year on year. The Company explained that the decline was due to substantial gains on sales of fixed assets and investment interests belonging to the Value-Up Business in the same period of the previous year. - FY2025-Q1AdvancedAnnual report
「For the first quarter of the current fiscal year, net sales were ¥25,096 million, up 147.2% year on year, operating profit was ¥4,221 million, up 72.7%, and ALL-IN operating profit (Note) was ¥5,880 million, up 118.5%.」
ALL-IN operating profit, reflecting the actual performance of the Value-Up Business, was ¥5,880 million in the first quarter, up 118.5% year on year. - FY2024AdvancedAnnual report
「For the fiscal year under review, net sales were ¥82,747 million, up 21.5% year on year, operating profit was ¥12,960 million, up 3.7%, and ALL-IN operating profit (Note) was ¥21,194 million, up 25.4%.」
Reported ALL-IN operating profit of ¥21,194 million for the current fiscal year, up 25.4% year on year. The impact of the change in definition to include gains and losses on sales of investment interests and other assets was ¥3,960 million. - FY2024-Q3AdvancedAnnual report
「For the third quarter, revenue was ¥38,419 million, down 27.2% year on year; operating income was ¥7,927 million, down 13.0%; ALL-IN operating income (Note) was ¥16,266 million, up 20.3%; ordinary income was ¥5,803 million, down 27.5%; and net income attributable to owners of the parent was ¥9,590 million, up 13.2%.」
Reported ALL-IN operating profit, a KPI reflecting the actual performance of the Value-Up Business, of ¥16,266 million for the cumulative third quarter, up 20.3% year on year. - FY2024-Q2AdvancedAnnual report
「The impact of this change on segment profit for the Value-Up segment for the cumulative second quarter of the current consolidated fiscal year was ¥3,952 million.」
Reported an impact of ¥3,952 million on Value-Up segment profit for the cumulative second quarter following the change in the definition of ALL-IN operating profit to include gains and losses on sales of investment interests and other assets. - FY2024-Q1ReframedAnnual report
「Accordingly, segment profit (ALL-IN operating profit) has been redefined as “segment profit (ALL-IN operating profit) = operating profit + gains and losses on sales of Value-Up assets recognized in extraordinary income or loss.” The calculation method has also been changed from “operating profit + gains and losses on sales of real estate belonging to the Value-Up Business recognized in extraordinary income or loss” to include gains and losses on sales of investment interests and other assets backed by real estate belonging to the Value-Up Business.」
Changed the definition of ALL-IN operating profit to include gains and losses on sales of investment interests and other assets backed by Value-Up real estate, in addition to gains and losses on sales of directly owned real estate. - FY2023-Q3AdvancedAnnual report
「For the third quarter, revenue was ¥52,797 million, up 79.7% year on year; operating income was ¥9,111 million, up 80.9%; ALL-IN operating income (Note) was ¥13,527 million, up 167.1%; ordinary income was ¥8,000 million, up 164.0%; and net income attributable to owners of the parent was ¥8,470 million, up 330.1%.」
Reported ALL-IN operating profit, reflecting the actual performance of the Value-Up Business, of ¥13,527 million for the cumulative third quarter, up 167.1% year on year. - FY2023-Q2AdvancedAnnual report
「For the second quarter, revenue was ¥25,475 million, up 9.3% year on year; operating income was ¥5,082 million, up 19.8%; ALL-IN operating income (Note) was ¥6,177 million, up 45.6%; ordinary income was ¥4,166 million, up 56.3%; and net income attributable to owners of the parent was ¥3,429 million, up 98.1%.」
Reported ALL-IN operating profit, a KPI reflecting the actual performance of the Value-Up Business, of ¥6,177 million for the cumulative second quarter, up 45.6% year on year. - FY2023-Q1First statedAnnual report
「From the current fiscal year, to reflect the actual performance of the Value-Up Business, the Company has established “ALL-IN operating profit” as a management KPI, calculated by adding gains and losses on sales of real estate belonging to the Value-Up Business and recognized in extraordinary income or loss to operating profit. As this will further improve the transparency of disclosures, from the beginning of the cumulative first quarter of the current consolidated fiscal year, the reported segment profit measure has been changed from “operating profit” to “ALL-IN operating profit.”」
Established ALL-IN operating profit, combining gains and losses on sales of properties held for sale and fixed assets in the Value-Up Business, as a new KPI and changed the profit measure for the reportable segment.