Change in the allocation method for indirect departmental costs to segment profit
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
83 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the company changed to a method of allocating indirect departmental costs based on reasonable allocation criteria appropriate to the business conditions of each segment, in order to more accurately reflect the operating results of each reportable segment.」
The company continues to disclose its policy of changing the method of allocating indirect departmental costs to each segment from the first quarter. - FY2022-Q2First statedAnnual report
「From the first quarter of the current consolidated fiscal year, the company changed to a method of allocating indirect departmental costs based on reasonable allocation criteria appropriate to the business conditions of each segment, in order to more accurately reflect the operating results of each reportable segment.」
The company changed the method of allocating indirect departmental costs from the first quarter to more accurately reflect the performance of its reportable segments. It states that the impact of the change on segment profit for the six months ended the second quarter was immaterial.