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Nippon Parking Development (2353) · FactRestated

Review of Profit and Loss Management and Expense Classifications for the Ski Resort Business Following Efforts to Strengthen the Green Season

First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020.

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ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY20202019: 120192020: 22020
Same theme, other companies
Reclassification of Cost of Sales and SG&A Due to Review of Profit and Loss Management ClassificationsA theme 14 companies write about · 0 as a headwind · 0 as a tailwind

5 other companies' latest entry also says "Restated".

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  1. FY2020RestatedAnnual report

    「From the current consolidated fiscal year, the Company reviewed profit and loss management in its ski resort business and decided to present part of the various expenses, including personnel expenses, previously recorded as selling, general and administrative expenses, as cost of sales.」

    The change in expense classification resulting from the review of profit and loss management in the ski resort business continued to be explained in the annual disclosure.
  2. FY2020-Q2RestatedAnnual report

    「From the first quarter, the Company reviewed profit and loss management in its ski resort business and decided to present part of the various expenses, including personnel expenses, previously recorded as selling, general and administrative expenses, as cost of sales.」

    The review of profit and loss management and expense classification in the ski resort business prompted by the strengthening of the green season business and organisational changes was reconfirmed.
  3. FY2020-Q1First statedAnnual report

    「From the first quarter of the current consolidated fiscal year, the Company reviewed profit and loss management in its ski resort business and decided to present part of the various expenses, including personnel expenses, previously recorded as selling, general and administrative expenses, as cost of sales.」

    Prompted by the strengthening of the green season business and the enhancement of administrative functions through organisational changes, the Company reviewed profit and loss management in its ski resort business and changed the presentation of part of the various expenses, including personnel expenses, from selling, general and administrative expenses to cost of sales.
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Review of Profit and Loss Management and Expense Classifications for the Ski Resort Business Following Efforts to Strengthen the Green Season | NIPPON PARKING DEVELOPMENT Co.,Ltd. (2353) | Komori