Change in Method for Calculating Segment Profit and Loss Following Review of Common-Cost Allocation Criteria
First written in FY2018-Q1. 2 of 3 entries say "Restated". Latest entry: FY2018-Q3.
72 other companies' latest entry also says "Restated".
- FY2018-Q3RestatedAnnual report
「From the cumulative first quarter, we changed the method of calculating segment profit or loss. Accordingly, the segment profit or loss for the cumulative third quarter of the previous fiscal year was also reclassified for comparison and analysis.」
The segment profit or loss calculation method, including the revised common-cost allocation basis from the first quarter, continues to be used as a premise for comparison and analysis. - FY2018-Q2RestatedAnnual report
「From the cumulative first quarter, we reviewed the basis for allocating common costs and changed the method of calculating profit or loss for each business segment in order to evaluate and manage the performance of each reporting segment more appropriately.」
The review of the common-cost allocation basis and the method of calculating segment profit or loss continues to be stated as a premise for comparison and analysis. - FY2018-Q1First statedAnnual report
「From the cumulative first quarter of the current fiscal year, we reviewed the basis for allocating common costs and changed the method of calculating profit or loss for each business segment in order to evaluate and manage the performance of each reporting segment more appropriately.」
The basis for allocating common costs and the method of calculating segment profit or loss were changed to improve the evaluation and management of reporting-segment performance.