Disclosure of recurring operating performance using non-GAAP measures
First written in FY2026-H1. 3 of 4 entries say "Restated". Latest entry: 2026-07-31.
The whole theme swung hardest in 2021: 1 of 12 companies on the "Worse" side.
8 other companies' latest entry also says "Restated".
- 2026-07-31RestatedRevision to earnings forecasts
「Non-GAAP measures are calculated by deducting or adjusting non-recurring items and other specified adjustment items from figures based on IFRS to facilitate evaluation of the underlying earning power of our group. Non-GAAP measures are internal management metrics of our group, are not accounting items under IFRS, and have not been audited or reviewed by an audit firm.」
Continued to explain the policy of using Non-GAAP measures to understand and compare recurring earning power, and that they are not accounting items under IFRS and are not subject to audit or review. - FY2026RestatedAnnual report
「Management believes that disclosing Non-GAAP metrics provides stakeholders with useful information for understanding the Group’s recurring operating performance and future outlook by facilitating comparisons with peers and prior years.」
The policy of disclosing Non-GAAP metrics adjusted for PPA, share-based compensation expenses and other items to explain recurring performance continues. - 2026-05-15RestatedRevision to earnings forecasts
「Non-GAAP measures are calculated by deducting or adjusting non-recurring items and other specified adjustment items from figures based on IFRS to facilitate evaluation of the underlying earning power of our group. Non-GAAP measures are internal management metrics of our group, are not accounting items under IFRS, and have not been audited or reviewed by an audit firm.」
Restated the policy of using Non-GAAP measures to understand underlying earning power, comparisons with peers and prior fiscal years, and future outlooks, as well as the fact that they are unaudited internal metrics. - FY2026-H1First statedAnnual report
「Non-GAAP metrics are calculated by adjusting IFRS-based profit for non-recurring items, namely the impact of PPA (Purchase Price Allocation), share-based compensation expenses and the impact of significant tax law changes. Management believes that disclosing Non-GAAP metrics provides stakeholders with useful information for understanding the Group’s recurring operating performance and future outlook by facilitating comparisons with peers and prior years.」
The Group discloses Non-GAAP metrics as internal measures, adjusting IFRS profit for PPA effects, share-based compensation expenses and significant tax law changes, to facilitate peer and historical comparisons and understanding of recurring performance. It also states that the figures have not been audited or reviewed by the audit firm.