Change in presentation to aggregate selling, general and administrative expenses
First written in FY2023-Q2. 2 of 4 entries say "Restated". Latest entry: FY2026.
0 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The provision for bonuses, which had been included under “Other” in “Current liabilities” in the previous fiscal year, is presented separately from the current fiscal year in order to improve the clarity of presentation.」
The company has changed its presentation method to show the provision for bonuses separately in order to improve the clarity of the financial statements. - FY2023RestatedAnnual report
「For selling, general and administrative expenses, which had been presented by expense category in the previous fiscal year, the company changed the presentation from the current fiscal year to an aggregate presentation as “selling, general and administrative expenses” in order to improve the readability and clarity of the consolidated statement of income.」
The company continues to state that selling, general and administrative expenses have been changed to an aggregate presentation to improve readability and clarity. - FY2023-Q3RestatedAnnual report
「From the beginning of the first quarter of the fiscal year, the company changed the presentation of selling, general and administrative expenses, which had previously been presented by expense category, to an aggregate presentation as “selling, general and administrative expenses” in order to improve the readability and clarity of the consolidated statement of income.」
The company continues to state that selling, general and administrative expenses have been changed to an aggregate presentation to improve readability and clarity. - FY2023-Q2First statedAnnual report
「From the beginning of the first quarter of the fiscal year, the company changed the presentation of selling, general and administrative expenses, which had previously been presented by expense category, to an aggregate presentation as “selling, general and administrative expenses” in order to improve the readability and clarity of the consolidated statement of income.」
The company changed selling, general and administrative expenses from presentation by expense category to an aggregate presentation, introducing a presentation method that improves the readability and clarity of the consolidated statement of income.