Business Operations and Performance Management Using Non-GAAP Metrics
First written in FY2016-Q2. 21 of 26 entries say "Restated". Latest entry: 2026-07-30.
Japan Tobacco moved to the "Worse" side of this theme in 2026.
3 other companies' latest entry also says "Reframed".
- 2026-07-30ReframedRevision to earnings forecasts
「Beginning in the first quarter under review, the Group revised the definition of adjusted operating profit. In addition to amortization of intangible assets arising from acquisitions and adjusting items (income and expenses), it now excludes profit corresponding to the installment payments of the settlement amount related to smoking-and-health litigation in Canada in which the Group's local subsidiary, JTI-Macdonald Corp., was named as a defendant.」
The Group reconfirmed the change in definition excluding the Canada adjustment (Annual contribution) from adjusted operating profit, together with the reclassification of the comparative figures for the previous year. - FY2026-H1ReframedAnnual report
「The Company discloses adjusted operating profit calculated by excluding amortisation of intangible assets arising from acquisitions, adjustment items comprising income and expenses, and the Canada adjustment (Annual contribution) from operating profit (loss).」
The definitions of adjusted operating profit and revenue from the Company’s own tobacco products were changed to exclude the Canada adjustment (Annual contribution), which corresponds to instalment payments of the Canadian litigation settlement, and comparative figures for the same period of the previous fiscal year were retrospectively restated. - FY2024-Q1RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2023-Q3RestatedAnnual report
「The Group also uses non-GAAP measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2023-Q2RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2023-Q1RestatedAnnual report
「The Group also uses non-GAAP measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2022-Q3RestatedAnnual report
「The Group also uses non-GAAP measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2022-Q1RestatedAnnual report
「The Group also uses non-GAAP measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2021-Q3RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2021-Q2RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2021-Q1RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2020-Q3RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure to users of financial information has been reaffirmed. - FY2020-Q2RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2019-Q1RestatedAnnual report
「The Group also uses non-GAAP measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure has been reaffirmed. - FY2018-Q3RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2018-Q2RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2018-Q1RestatedAnnual report
「The Group additionally discloses non-GAAP measures that are not defined under IFRS, the accounting standards applied by the Company. The Group also uses these measures for management purposes to assess the performance of each business as it seeks sustainable growth over the medium to long term, and considers them useful information for users of the financial statements in evaluating the Group’s performance.」
The policy of using non-GAAP measures for performance management and disclosure in pursuit of medium- to long-term growth has been reaffirmed. - FY2017RestatedAnnual report
「Our group additionally discloses metrics that are not defined under IFRS, the accounting standards we apply. These metrics are also used in the management of our group to monitor the performance of each business as we pursue sustainable growth over the medium to long term, and we believe they provide useful information for users of the financial statements in evaluating our group's performance.」
The policy of using revenue from its own tobacco products, adjusted operating profit and adjusted operating profit at constant exchange rates for performance management and disclosure has been reiterated. - FY2017-Q3RestatedAnnual report
「Our group additionally discloses metrics that are not defined under IFRS, the accounting standards we apply. These metrics are also used in the management of our group to monitor the performance of each business as we pursue sustainable growth over the medium to long term, and we believe they provide useful information for users of the financial statements in evaluating our group's performance.」
The policy of using non-GAAP measures for performance management and disclosure has been reiterated. - FY2017-Q2RestatedAnnual report
「Our group additionally discloses metrics that are not defined under IFRS, the accounting standards we apply. These metrics are also used in the management of our group to monitor the performance of each business as we pursue sustainable growth over the medium to long term, and we believe they provide useful information for users of the financial statements in evaluating our group's performance.」
The policy of using revenue from its own tobacco products, adjusted operating profit and adjusted operating profit at constant exchange rates for performance management and disclosure has been reiterated. - FY2017-Q1RestatedAnnual report
「Our group additionally discloses metrics that are not defined under IFRS, the accounting standards we apply. These metrics are also used in the management of our group to monitor the performance of each business as we pursue sustainable growth over the medium to long term, and we believe they provide useful information for users of the financial statements in evaluating our group's performance.」
The policy of using revenue from its own tobacco products, adjusted operating profit and adjusted operating profit at constant exchange rates for performance management and disclosure has been reaffirmed. - FY2016RestatedAnnual report
「The Group additionally discloses measures that are not defined under IFRS, the accounting standards applied by the Company.」
The policy of using revenue from its own tobacco products, adjusted operating profit and adjusted operating profit at constant exchange rates for performance management and disclosure has been reiterated. - FY2016-Q3RestatedAnnual report
「The Group additionally discloses measures that are not defined under IFRS, the accounting standards applied by the Company.」
The policy of using revenue from its own tobacco products, adjusted operating profit and adjusted operating profit at constant exchange rates for performance management and disclosure has been reiterated. - FY2016-Q2First statedAnnual report
「Our group additionally discloses metrics that are not defined under IFRS, the accounting standards we apply. These metrics are also used in the management of our group to monitor the performance of each business as we pursue sustainable growth over the medium to long term, and we believe they provide useful information for users of the financial statements in evaluating our group's performance.」
The Company uses revenue from its own tobacco products, adjusted operating profit and adjusted operating profit at constant exchange rates to assess and disclose operating performance.