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Eat&Holdings (2882) · InitiativeRestated

Performance Evaluation Management Following a Review of the Allocation Method for Common Costs Among Reportable Segments

First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20222021: 120212022: 22022
Same theme, other companies
Change in the Method of Measuring Reporting Segment ProfitA theme 116 companies write about · 0 as a headwind · 19 as a tailwind

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

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Showing 14 of the 116 companies compared. The sentences above are computed from all 116.
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  1. FY2022RestatedAnnual report

    「From the current consolidated fiscal year, we reviewed the allocation method for common expenses and changed the method used to calculate profit or loss for reportable segments in order to evaluate and manage the performance of each reportable segment more appropriately.」

    Applied the revised common-expense allocation method to segment performance evaluation for the full year and continued managing the performance of the food and foodservice businesses.
  2. FY2022-Q3RestatedAnnual report

    「From the first quarter of the consolidated accounting period, we reviewed the allocation method for common expenses and changed the method used to calculate profit or loss for reportable segments in order to evaluate and manage the performance of each reportable segment more appropriately. The segment information for the previous third-quarter cumulative period disclosed as comparative information for the current third-quarter cumulative period was prepared using the reclassified reportable segments.」

    Continued evaluating segment performance using the revised common-expense allocation method, with comparative information also presented using the reclassified method.
  3. FY2022-Q2First statedAnnual report

    「From the first quarter of the consolidated accounting period, we reviewed the allocation method for common expenses and changed the method used to calculate profit or loss for reportable segments in order to evaluate and manage the performance of each reportable segment more appropriately.」

    From the first quarter of the consolidated accounting period beginning 1 March 2021, we reviewed the allocation method for common expenses and changed the method used to calculate segment profit and loss to improve the evaluation and management of reportable segments.
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Performance Evaluation Management Following a Review of the Allocation Method for Common Costs Among Reportable Segments | EAT&HOLDINGS Co.,Ltd (2882) | Komori