Change in Presentation of Cash Flows from Operating Activities
First written in FY2019-Q2. 8 of 16 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.
2 other companies' latest entry also says "Other".
- FY2026-H1Separate presentation of items and consolidation into “Other”Annual report
「In the previous interim consolidated accounting period, changes in the provision for bonuses (△ indicates a decrease) and changes in consumption taxes payable, etc. (△ indicates a decrease), which had been included in “Other” under cash flows from operating activities, are presented separately from the current interim consolidated accounting period because their materiality increased. In addition, payments for the settlement of asset retirement obligations and proceeds from the recovery of lease deposits and guarantee deposits, which had been presented separately under cash flows from investing activities in the previous interim consolidated accounting period, are included in “Other” under cash flows from investing activities because their materiality had declined. Payments for the purchase of treasury shares, which had been presented separately under cash flows from financing activities in the previous interim consolidated accounting period, are also included in “Other” under cash flows from financing activities because their materiality had declined.」
In the presentation of cash flows, the provision for bonuses and consumption taxes payable, etc. are presented separately due to their increased materiality, while asset retirement obligations, proceeds from the recovery of lease deposits and guarantee deposits, and payments for the purchase of treasury shares have been included in “Other” due to their lower materiality. - FY2025-H1SoftenedAnnual report
「In the previous interim consolidated accounting period, impairment losses, which had been presented separately under cash flows from operating activities, are included in “Other” under cash flows from operating activities because their materiality had declined. To reflect this change in presentation, the condensed interim consolidated statement of cash flows for the previous interim consolidated accounting period has been reclassified.」
Impairment losses were changed back from separate presentation under cash flows from operating activities to “Other” due to their lower materiality. The ¥64 million reported for the previous interim period was also reclassified. - FY2023RestatedAnnual report
「In the previous consolidated fiscal year, gains and losses on securities (△ indicates a gain) were included in “Other” under cash flows from operating activities. As their materiality increased, they are presented separately from the current consolidated fiscal year.」
The practice of presenting gains and losses on securities separately due to their increased materiality also continues in the full-year disclosure. - FY2023-Q3RestatedAnnual report
「In the previous third quarter cumulative period, gains and losses on securities (△ indicates a gain) were included in “Other” under cash flows from operating activities. As their materiality increased, they are presented separately from the first quarter cumulative period.」
The change to present gains and losses on securities separately from “Other” under cash flows from operating activities due to their increased materiality continues. - FY2023-Q2RestatedAnnual report
「In the previous second quarter cumulative period, gains and losses on securities (△ indicates a gain) were included in “Other” under cash flows from operating activities. As their materiality increased, they are presented separately from the first quarter cumulative period.」
The practice of presenting gains and losses on securities separately from “Other” under cash flows from operating activities due to their increased materiality continues. - FY2023-Q1Addition of a separately presented line itemAnnual report
「In the previous first quarter cumulative period, gains and losses on securities (△ indicates a gain) were included in “Other” under cash flows from operating activities. As their materiality increased, they are presented separately from the current first quarter cumulative period.」
Gains and losses on securities were changed from “Other” under cash flows from operating activities to a separately presented line item due to their increased materiality. - FY2022RestatedAnnual report
「In the previous consolidated fiscal year, proceeds from the recovery of lease deposits and guarantee deposits were included in “Other” under cash flows from investing activities. As their materiality increased, they are presented separately from the current consolidated fiscal year.」
The change to present proceeds from the recovery of lease deposits and guarantee deposits separately has also been confirmed in the full-year disclosure. - FY2022-Q3Addition of a separately presented line itemAnnual report
「In the previous third quarter cumulative period, proceeds from the recovery of lease deposits and guarantee deposits were included in “Other” under cash flows from investing activities. As their materiality increased, they are presented separately from the current third quarter cumulative period.」
Proceeds from the recovery of lease deposits and guarantee deposits were changed from “Other” under cash flows from investing activities to a separately presented line item due to their increased materiality. - FY2021-Q3RestatedAnnual report
「In the previous third quarter cumulative period, changes in deposits received, which had been presented separately under cash flows from operating activities, are included in “Other” under cash flows from operating activities because their materiality had declined.」
The presentation of changes in deposits received continues to be changed back from separate presentation to “Other” due to their lower materiality. - FY2021-Q2SoftenedAnnual report
「In the previous second quarter cumulative period, changes in deposits received, which had been presented separately under cash flows from operating activities, are included in “Other” under cash flows from operating activities because their materiality had declined. To reflect this change in presentation, the condensed quarterly consolidated statement of cash flows for the previous second quarter cumulative period has been reclassified.」
Changes in deposits received were changed back from separate presentation to “Other” under cash flows from operating activities due to their lower materiality, reducing the degree of separate presentation. - FY2020-Q3Addition of a separately presented line itemAnnual report
「In the previous third quarter cumulative period, repayments of lease liabilities and payments for the purchase of treasury shares were included in “Other” under cash flows from financing activities. As their materiality increased, they are presented separately in the current third quarter cumulative period.」
Repayments of lease liabilities and payments for the purchase of treasury shares were changed from “Other” under cash flows from financing activities to separately presented line items due to their increased materiality. - FY2020-Q2Addition of a separately presented line itemAnnual report
「In the previous second quarter cumulative period, impairment losses were included in “Other” under cash flows from operating activities. As their materiality increased, they are presented separately in the current second quarter cumulative period.」
Impairment losses were changed from “Other” under cash flows from operating activities to a separately presented line item due to their increased materiality. Payments for the purchase of treasury shares are also presented separately under cash flows from financing activities. - FY2020-Q1RestatedAnnual report
「In the three months ended 30 June of the previous fiscal year, changes in advances received were presented within “Other” under cash flows from operating activities. As the amount became material, it has been presented separately for the three months ended 30 June of the current fiscal year.」
The change in advances received continues to be presented separately from “Other” under cash flows from operating activities due to its increased materiality. - FY2019RestatedAnnual report
「In the previous fiscal year, the share of net income (net loss) of associates accounted for using the equity method and changes in advances received were presented within “Other” under cash flows from operating activities. As their amounts became material, they have been presented separately from the current fiscal year.」
Because the amounts became material, the presentation of equity-method investment gains or losses and changes in advances received separately from “Other” under cash flows from operating activities has continued. - FY2019-Q3RestatedAnnual report
「In the nine months ended 31 December of the previous fiscal year, the share of net income (net loss) of associates accounted for using the equity method and changes in advances received were presented within “Other” under cash flows from operating activities. As their amounts became material, they have been presented separately from the nine months ended 31 December of the current fiscal year.」
Because the amounts became material, the presentation of the share of profit or loss of equity-method investees and changes in advances received separately from “Other” under cash flows from operating activities has continued. - FY2019-Q2First statedAnnual report
「In the nine months ended 30 September of the previous fiscal year, the share of net income (net loss) of associates accounted for using the equity method and changes in advances received were presented within “Other” under cash flows from operating activities. As their amounts became material, they have been presented separately from the nine months ended 30 September of the current fiscal year.」
Because the amounts became material, the presentation was changed so that the share of profit or loss of equity-method investees and changes in advances received are presented separately from “Other” under cash flows from operating activities.