Introducing business profit as a profit metric for understanding recurring performance
First written in FY2021. 12 of 13 entries say "Restated". Latest entry: 2026-04-24.
The whole theme swung hardest in 2026: 2 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- 2026-04-24RestatedEarnings
「（注）事業利益は、売上収益から売上原価並びに販売費及び一般管理費を控除した段階利益です。」
事業利益を業績把握に用いる指標として継続使用し、その定義を再掲した。 - FY2026-H1RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2025-H1RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2024-Q3RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2024-Q2RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2024-Q1RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2023-Q3RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2023-Q1RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2022RestatedAnnual report
「Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company reconfirmed the definition of operating profit and its use in assessing underlying performance. - FY2022-Q3RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2022-Q2RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a profit metric for assessing underlying performance and the future outlook, and reconfirmed its definition. - FY2022-Q1RestatedAnnual report
「The Group has also introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
The company continued to use operating profit as a metric for assessing the underlying performance of its businesses and its future outlook, and reconfirmed its definition. - FY2021First statedAnnual report
「The Group has introduced “operating profit” as a profit metric for assessing the underlying performance of its businesses and its future outlook. Operating profit is a profit measure calculated by deducting cost of sales, selling expenses, and general and administrative expenses from revenue.」
In conjunction with the adoption of IFRS, the company newly introduced operating profit as a metric for assessing underlying performance and the future outlook, and defined its scope of calculation.