Changes in the presentation of cost of sales and selling, general and administrative expenses following a review of profit and loss management classifications
First written in FY2024-Q2. . Latest entry: FY2024.
2 other companies' latest entry also says "Other".
- FY2024Comparative full-year figures reclassified and disclosedAnnual report
「As a result, ¥40.449 million presented under selling, general and administrative expenses in the income statement for the previous fiscal year has been reclassified to cost of sales.」
The review of profit and loss management classifications was reflected in the full-year financial statements, and the amount reclassified from selling, general and administrative expenses to cost of sales in the previous year was disclosed. - FY2024-Q3Reclassification amounts for year-on-year comparisons disclosedAnnual report
「To reflect this change in presentation, the company has reclassified the quarterly income statement for the cumulative third quarter of the previous fiscal year. As a result, ¥22.757 million presented under selling, general and administrative expenses in the quarterly income statement for the cumulative third quarter of the previous fiscal year has been reclassified to cost of sales.」
The review of profit and loss management classifications from the first quarter was also reflected in the year-on-year comparison, with ¥22.757 million for the cumulative third quarter of the previous fiscal year reclassified from selling, general and administrative expenses to cost of sales. - FY2024-Q2First statedAnnual report
「From the first quarter, we reviewed our profit and loss management categories to better reflect the actual business, and reclassified part of advertising expenses, land and rent expenses, depreciation and other items previously included in selling, general and administrative expenses to cost of sales.」
The Company reviewed its profit and loss management categories and transferred part of advertising, land and rent, and depreciation expenses to cost of sales, reclassifying ¥13,043 thousand for comparative presentation for the previous quarter.