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Generation Pass (3195) · FactRestated

Making the Contract Development Business an Independent Reportable Segment

First written in FY2023-Q2. 2 of 5 entries say "Restated". Latest entry: FY2024-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q2 – FY2023-Q3ReframedFY2024-Q12023: 220232024: 32024
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Full recordFilings, disclosures and news, newest first
  1. FY2024-Q2RestatedAnnual report

    「Contract Development Business had been presented as a reportable segment, but from the first quarter of the current consolidated fiscal year, it has been included in Other because its quantitative significance had declined.」

    The classification of Contract Development Business under Other due to its reduced quantitative significance has continued.
  2. FY2024-Q1ReframedAnnual report

    「Contract Development Business had been presented as a reportable segment, but from the first quarter of the current consolidated fiscal year, it has been included in Other because its quantitative significance had declined.」

    Contract Development Business was reclassified from an independent reportable segment to Other due to its reduced quantitative significance.
  3. FY2023AdvancedAnnual report

    「As a result, net sales were ¥256 million, up 116.3% year on year, and segment profit was ¥100 million, up 223.9%.」

    Contract Development Business generated full-year net sales of ¥256 million and segment profit of ¥100 million, representing substantial year-on-year increases in both revenue and profit.
  4. FY2023-Q3RestatedAnnual report

    「From the cumulative second quarter, software contract development and systems development, previously included in Other Businesses, were changed to an independent segment designated Contract Development Business.」

    The practice of disclosing Contract Development Business as an independent segment from the second quarter has continued into the third quarter.
  5. FY2023-Q2First statedAnnual report

    「From the second-quarter consolidated accounting period, the Company changed its presentation method and began reporting the contract software development and systems development business, previously included in "Other," as a new reportable segment, "Contracted Development Business," because of its increased quantitative significance.」

    Software contract development and systems development began to be disclosed as an independent reportable segment, separate from Other, due to their increased quantitative significance.
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Making the Contract Development Business an Independent Reportable Segment | GENERATION PASS CO.,LTD. (3195) | Komori