Revising the Allocation of Corporate Expenses to Measure Segment Profit
First written in FY2023-Q2. 3 of 4 entries say "Restated". Latest entry: FY2024.
81 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「We reviewed the method of allocating corporate-wide expenses and changed the method used to measure profit or loss for each reportable segment in order to more appropriately reflect the performance of each reportable segment.」
The revised method of allocating corporate-wide expenses and measuring segment profit and loss continues to be applied. - FY2023RestatedAnnual report
「From the current fiscal year, we reviewed the method of allocating corporate-wide expenses and changed the method used to measure profit or loss for each reportable segment in order to more appropriately reflect the performance of each reportable segment.」
The revised method of allocating corporate-wide expenses and measuring segment profit and loss continues to be applied, and figures for the previous fiscal year are also presented for comparison using the revised method. - FY2023-Q3RestatedAnnual report
「From the first quarter accounting period, we reviewed the method of allocating corporate-wide expenses and changed the method used to measure profit or loss for each reportable segment in order to more appropriately reflect the performance of each reportable segment. Segment information for the cumulative third quarter of the previous fiscal year is disclosed based on the revised measurement method.」
The revised method of allocating corporate-wide expenses and measuring segment profit and loss continues to be applied, and segment information for the same period of the previous year is also presented for comparison using the revised method. - FY2023-Q2First statedAnnual report
「From the first quarter, we revised the allocation method for corporate expenses and changed the method used to measure segment profit or loss in order to more appropriately reflect the performance of each reportable segment. Comparative segment information for the previous second-quarter cumulative period is presented using the revised method.」
The company revised the allocation method for corporate expenses and the measurement method for segment profit and loss from the first quarter of fiscal year 12, and recast comparative information using the revised method.