Techno Alpha (3089) · PolicyReframed
Discontinuation of Separate Presentation of Executive Compensation and Bonuses as Major Expenses
First written in FY2025-H1. 1 of 2 entries say "Reframed", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Change in Presentation of Executive Compensation and Bonuses as Major Line ItemsA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2025ReframedAnnual report
「前連結会計年度において主要な費目として表示していなかった「賞与」は、金額的重要性が増したため、当連結会計年度より主要な費目として表示しております。」
前中間連結会計期間に主要費目としての表示を取りやめていた賞与について、金額的重要性の増加を理由に当連結会計年度から主要費目として表示している。 - FY2025-H1First statedAnnual report
「Executive compensation and bonuses, which were presented as major expenses in the previous interim consolidated accounting period, are no longer presented as major expenses from the current interim consolidated accounting period because they are not material.」
Because executive compensation and bonuses were not material, the Company changed its presentation from the current interim consolidated accounting period and no longer presents them as major expense items within selling, general and administrative expenses.