Change in Segment Classification for Cross-Business Operations
First written in FY2018-Q1. 5 of 7 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2025: 6 of 13 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「For the value-added and capital-based components of enterprise tax formerly recorded as company-wide expenses under “Adjustments,” the accounting method was changed from allocation as company-wide expenses to allocation to each segment from the first quarter of the consolidated fiscal year, because the change in management procedures made reasonable allocation possible. Segment information for the cumulative third quarter of the previous fiscal year is presented using the revised classification.」
The change in allocating the value-added and capital-based components of enterprise tax from Adjustments to each segment continued to be applied in the third quarter. - FY2019-Q2RestatedAnnual report
「For the value-added and capital-based components of enterprise tax formerly recorded as company-wide expenses under “Adjustments,” the accounting method was changed from allocation as company-wide expenses to allocation to each segment from the first quarter of the consolidated fiscal year, because the change in management procedures made reasonable allocation possible. Segment information for the cumulative second quarter of the previous fiscal year is presented using the revised classification.」
The change in allocating part of enterprise tax from Adjustments to each segment continued to be applied in the second quarter. - FY2019-Q1ReframedAnnual report
「For the value-added and capital-based components of enterprise tax formerly recorded as company-wide expenses under “Adjustments,” the accounting method was changed from allocation as company-wide expenses to allocation to each segment from the first quarter of the current consolidated fiscal year, because the change in management procedures made reasonable allocation possible. Segment information for the cumulative first quarter of the previous fiscal year is presented using the revised classification.」
For the value-added and capital-based components of enterprise tax, the method was changed from recording them as company-wide expenses under Adjustments to allocating them to each segment, and prior-year comparative information is presented using the revised classification. - FY2018RestatedAnnual report
「Because the functions of certain departments formerly belonging to the “Nursing Care Business” were changed to cross-business functions, the segment classification of the departments was changed from the current consolidated fiscal year. As a result, part of the costs formerly allocated to the “Nursing Care Business” was allocated to “Adjustments.”」
The change in segment classification, under which cross-business operations were classified under Adjustments, continued to be applied in the full-year disclosure. - FY2018-Q3RestatedAnnual report
「Because the functions of certain departments formerly belonging to the “Nursing Care Business” were changed to cross-business functions, the segment classification of the departments was changed from the first quarter of the consolidated fiscal year. As a result, part of the costs formerly allocated to the “Nursing Care Business” was allocated to “Adjustments.”」
The change in segment classification, under which departments changed to cross-business operations were classified under Adjustments, continues to be applied. - FY2018-Q2RestatedAnnual report
「Because the functions of certain departments formerly belonging to the “Nursing Care Business” were changed to cross-business functions, the segment classification of the departments was changed from the first quarter of the consolidated fiscal year. As a result, part of the costs formerly allocated to the “Nursing Care Business” was allocated to “Adjustments.”」
The change in segment classification, under which departments changed to cross-business operations were classified under Adjustments, continues to be applied. - FY2018-Q1First statedAnnual report
「Because the functions of certain departments formerly belonging to the “Nursing Care Business” were changed to cross-business functions, the segment classification of the departments was changed from the first quarter of the current consolidated fiscal year. As a result, part of the costs formerly allocated to the “Nursing Care Business” was allocated to “Adjustments.”」
For departments whose functions changed to cross-business operations, the segment classification was changed from the first quarter, and part of the costs formerly allocated to the Nursing Care Business was changed to an allocation to Adjustments.