Changes in Financial Statement Presentation Based on Materiality and Clarity
First written in FY2025-H1. 1 of 2 entries say "Advanced", first in FY2025. Latest entry: FY2025.
The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.
3 other companies' latest entry also says "Advanced".
- FY2025AdvancedAnnual report
「The foreign exchange gains that had been presented separately under “Non-operating income” in the previous consolidated fiscal year became less material in amount and are therefore included under “Miscellaneous income” in the current consolidated fiscal year.」
In addition to reclassifying foreign exchange gains, the company presented time deposits on a net basis and reclassified proceeds from the sale of property, plant and equipment to “Other,” with comparative information also reclassified. - FY2025-H1First statedAnnual report
「The foreign exchange gains that had been presented separately under “Non-operating income” in the previous interim consolidated fiscal period became less material in amount and are therefore included under “Other” in the current interim consolidated fiscal period.」
The company reclassified foreign exchange gains to “Other,” presented time deposits on a net basis, and reclassified proceeds from the sale of property, plant and equipment to “Other,” newly disclosing presentation methods based on materiality and clarity.