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and ST HD (2685) · PolicyRestatedLatest Financial results presentation (2026-09-30): "Cited as achieved"

Disclosure of EBITDA and EPS Before Amortization of Goodwill as Reference Metrics

First written in FY2017-Q1. 16 of 22 entries say "Restated". Latest entry: 2026-09-30.

22entries
11years
6from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2020-Q32016: 220162017: 420172018: 420182019: 420192020: 120202021: 020212022: 020222023: 020232024: 020242025: 020252026: 72026
Same theme, other companies
EBITDA Disclosure and Loss TrendsA theme 14 companies write about · 1 as a headwind · 7 as a tailwind

The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.

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

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. 2026-09-30Restateds.kabutan.jp

    「27年2月期第2四半期累計(3-8月)の連結経常利益は前年同期比42.1％増の110億円に拡大し、通期計画の172億円に対する進捗率は64.3％に達し、5年平均の47.8％も上回った。」

    上期の経常利益は前年同期比42.1％増となった一方、表では売上高も1.9％増、営業利益も34.6％増、最終利益は0.6％減となっており、増収・営業増益と最終利益減少が併存する構図が続いた。
  3. FY2020-Q3RestatedAnnual report

    「EBITDA was ¥1,713 million, up 45.3% year on year, while EPS before goodwill amortization was ¥149.38, up 63.1% year on year.（※）」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  4. FY2020-Q2RestatedAnnual report

    「EBITDA was ¥1,057 million, up 115.6% year on year, while EPS before goodwill amortization was ¥95.53, up 628.4% year on year.（※）」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  5. FY2020-Q1RestatedAnnual report

    「EBITDA was ¥686 million, up 102.6% year on year, while EPS before goodwill amortization was ¥70.43, up 309.3% year on year.（※）」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  6. FY2019RestatedAnnual report

    「In addition, EBITDA was ¥15,317 million, up 1.2% year on year, while EPS before goodwill amortisation was ¥110.42, down 6.9%. (*)」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  7. FY2019-Q3RestatedAnnual report

    「EBITDA was ¥1,179 million, down 13.2% year on year, while EPS before goodwill amortization was ¥91.61, down 48.7% year on year.（※）」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  8. FY2019-Q2RestatedAnnual report

    「EBITDA was ¥489 million, down 41.3% year on year, while EPS before goodwill amortization was ¥13.11, down 89.8% year on year.（※）」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  9. FY2019-Q1RestatedAnnual report

    「EBITDA was ¥338 million, down 43.6% year on year, while EPS before goodwill amortization was ¥17.21, down 86.1% year on year.（※）」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  10. FY2018RestatedAnnual report

    「In addition, EBITDA was ¥15,141 million, down 34.2% year on year, while EPS before goodwill amortisation was ¥118.54, down 58.9%. (*)」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  11. FY2018-Q3RestatedAnnual report

    「In addition, EBITDA was ¥13,849 million, down 29.0% year on year, while EPS before goodwill amortisation was ¥182.88, down 31.5%. (*)」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  12. FY2018-Q2RestatedAnnual report

    「In addition, EBITDA was ¥8,601 million, down 27.7% year on year, while EPS before goodwill amortisation was ¥134.76, up 9.2%. Taking these factors into account, the company discloses EBITDA and EPS before goodwill amortisation as supplementary metrics.」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  13. FY2018-Q1RestatedAnnual report

    「In addition, EBITDA for the cumulative first quarter was ¥6,167 million, down 13.3% year on year, while EPS before goodwill amortisation was ¥127.02, up 73.3%.」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  14. FY2017RestatedAnnual report

    「EBITDA for the consolidated fiscal year was ¥2,302 million, down 6.4% year on year, while EPS before goodwill amortization was ¥288.24, up 23.2% year on year.」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  15. FY2017-Q3RestatedAnnual report

    「In addition, EBITDA for the cumulative third quarter was ¥19,511 million, down 5.1% year on year, while EPS before goodwill amortisation was ¥267.07, up 34.6%.」

    The company continues to disclose EBITDA and EPS before goodwill amortisation as supplementary metrics, taking into account the impact of goodwill amortisation and comparability with overseas companies.
  16. FY2017-Q2RestatedAnnual report

    「In light of these considerations, we disclose EBITDA and EPS before goodwill amortization as reference metrics.」

    The company continues to disclose supplementary metrics due to the divergence between profit and cash flow resulting from goodwill amortisation and the comparability with overseas companies.
  17. FY2017-Q1First statedAnnual report

    「In light of these considerations, we disclose EBITDA and EPS before goodwill amortization as reference metrics.」

    The company explains the divergence between profit below operating profit and cash flow resulting from goodwill amortisation, and discloses supplementary metrics.
Moved together

"Losses Related to the Kumamoto Earthquake" moved the same way as this thread, in the same document, in 3 of its 22 moves.

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  1. ★This thread
  2. 1Losses Related to the Kumamoto Earthquake3×
  3. 2Overseas Economic Uncertainty and Financial and Capital Market Volatility2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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No upcoming earnings preview for and ST HD yet. It last moved in the Financial results presentation of 2026-09-30: "Cited as achieved".
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Disclosure of EBITDA and EPS Before Amortization of Goodwill as Reference Metrics | and ST HD Co.,Ltd. (2685) | Komori