Change to the non-allocation of company-wide common expenses to reportable segments
First written in FY2021-Q1. 7 of 9 entries say "Restated". Latest entry: FY2028-H1.
The whole theme swung hardest in 2025: 6 of 13 companies on the "Worse" side.
17 other companies' latest entry also says "Restated".
- FY2028-H1RestatedAnnual report
「The adjustment to segment profit consists of common corporate expenses not attributable to any segment, primarily general and administrative expenses of the head-office management departments.」
The company continues to report common corporate expenses separately as an adjustment without allocating them to the segments. - FY2024-Q2RestatedAnnual report
「The adjustment to segment profit consists of common corporate expenses not attributable to any segment, primarily general and administrative expenses of the head-office management departments.」
The company continues to report common corporate expenses separately as an adjustment without allocating them to the segments. - FY2023RestatedAnnual report
「The adjustment to segment profit consists of common corporate expenses not attributable to any segment, primarily expenses related to general and administrative departments not attributable to the reporting segments.」
The company continues to report common corporate expenses separately as an adjustment without allocating them to the segments. - FY2022-Q3RestatedAnnual report
「The adjustment to segment profit consists of common corporate expenses not attributable to any segment, primarily general and administrative expenses of the head-office management departments.」
The company continues to report common corporate expenses separately as an adjustment without allocating them to the segments. - FY2022-Q2RestatedAnnual report
「The adjustment to segment profit consists of common corporate expenses not attributable to any segment, primarily general and administrative expenses of the head-office management departments.」
The company continues to report common corporate expenses separately as an adjustment without allocating them to the segments. - FY2022-Q1RestatedAnnual report
「The adjustment to segment profit consists of common corporate expenses not attributable to any segment, primarily general and administrative expenses of the head-office management departments.」
The company continues in the first quarter of the current fiscal year to report common corporate expenses separately as an adjustment without allocating them to the segments. - FY2021Impact of the change disclosedAnnual report
「Common corporate expenses not attributable to any of the company's reporting segments had been allocated to each segment using prescribed allocation criteria through the previous consolidated fiscal year. To provide a more accurate understanding of each segment's performance and common corporate expenses by presenting the common corporate expenses separately, the company has changed to a method that does not allocate them from the current consolidated fiscal year.」
The company has applied the method of not allocating common corporate expenses to the segments for the full fiscal year and discloses that the resulting increase in segment profit was ¥210.478 million for the Solutions Business and ¥267.881 million for the Mobile Business. - FY2021-Q2RestatedAnnual report
「Common corporate expenses not attributable to any segment had been allocated to each segment using prescribed allocation criteria through the previous fiscal year, but the company changed to a method that does not allocate them from the first quarter of the current consolidated fiscal year.」
The company continues this quarter to report common corporate expenses separately without allocating them to the segments. - FY2021-Q1First statedAnnual report
「Common corporate expenses not attributable to any of the company's reporting segments had been allocated to each segment using prescribed allocation criteria through the previous fiscal year. To provide a more accurate understanding of each segment's performance and common corporate expenses by presenting the common corporate expenses separately, the company has changed to a method that does not allocate them from the first quarter of the current consolidated fiscal year.」
The company has changed its reporting method to present common corporate expenses separately without allocating them to each segment, with the aim of providing a more accurate understanding of the performance of the Solutions Business and Mobile Business.