Changes to the Segment Profit Measurement Method and Allocation of Corporate Expenses
First written in FY2019-Q1. 8 of 13 entries say "Restated". Latest entry: FY2027-H1.
System Integrator Corp. moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
8 other companies' latest entry also says "Reframed".
- FY2027-H1ReframedAnnual report
「Beginning with the current interim consolidated accounting period, the business related to OBPM Neo, including project management training services, was separated from the former Object Browser business because the nature of its products and services differs, and is now presented independently as the Project Management business to provide a more appropriate representation of its business characteristics. At the same time, the Object Browser business was renamed the Database Development Tools business.」
Reorganised the reportable segments by separating OBPM Neo and project management training services from the Object Browser business into the Project Management business, and renaming the Object Browser business the Database Development Tools business. - FY2024RestatedAnnual report
「To obtain a more appropriate understanding of operating results by business segment, beginning in the current fiscal year we changed the method so that general and administrative expenses and assets not attributable to business segments are not allocated, but are recorded as corporate expenses and corporate assets in the adjustments for segment profit or loss, assets and other items.」
Applies to the full-year segment information the method of recording general and administrative expenses and assets as corporate items without allocating them to individual segments. - FY2024-Q3RestatedAnnual report
「Beginning in the first quarter, we changed the method of calculating profit or loss for business segments. Comparative figures for the previous period have been prepared using the revised method of calculating profit or loss for business segments.」
Continues to apply in the third quarter the method of calculating segment profit or loss changed in the first quarter. - FY2024-Q2RestatedAnnual report
「Beginning in the first quarter, we changed the method of calculating profit or loss for business segments. Comparative figures for the previous period have been prepared using the revised method of calculating profit or loss for business segments.」
Continues to apply in the second quarter the profit calculation method introduced in the first quarter, under which general and administrative expenses not attributable to business segments are not allocated but recorded as corporate expenses in the adjustment. - FY2024-Q1ReframedAnnual report
「To obtain a more appropriate understanding of operating results by business segment, beginning in the current first quarter we changed the method so that general and administrative expenses not attributable to individual business segments are not allocated, but are recorded as corporate expenses in the adjustment for segment profit or loss.」
Changed the method of calculating segment profit from allocating general and administrative expenses to each business segment to recording them as corporate expenses in the adjustment without allocation. - FY2023-Q3RestatedAnnual report
「Due to an organisational change, beginning in the first quarter, the reportable segment previously classified as the ERP & AI business has been reclassified into the ERP business and the AI business. For year-on-year comparisons, figures have been reclassified and compared and analysed using the revised reportable segments.」
Continues to operate separate ERP and AI reportable segments to clarify the progress of the AI business. - FY2023-Q1ReframedAnnual report
「Due to an organisational change, the reportable segment previously classified as the ERP & AI business has been reclassified into the ERP business and the AI business during the current first quarter.」
The reportable segment has been reclassified from the former ERP & AI business into the ERP business and the AI business to clarify the progress of the AI business. - FY2020-Q3RestatedAnnual report
「Beginning in the first quarter, the EC Omnichannel business was renamed the E-Commerce business, and the ERP business was renamed the ERP & AI business. In addition, the AISI∀ Anomaly Detection business, which had been included in the AI business within Other through the previous fiscal year, is now included in the ERP & AI business. Accordingly, operating profit or loss for each reportable segment for the current third quarter and the corresponding quarter of the previous year is presented based on the revised classification.」
Continues to apply the business name changes and the inclusion of the AISI∀ Anomaly Detection business in the ERP & AI business in the third-quarter segment disclosure. - FY2020-Q2RestatedAnnual report
「Beginning in the first quarter, the EC Omnichannel business was renamed the E-Commerce business, and the ERP business was renamed the ERP & AI business. In addition, the AISI∀ Anomaly Detection (Aishia AD) business, which had been included in the AI business within Other through the previous fiscal year, is now included in the ERP & AI business. Accordingly, operating profit or loss for each reportable segment for the current second quarter and the corresponding quarter of the previous year is presented based on the revised classification.」
Continues to apply the business name changes from the first quarter and the inclusion of the AISI∀ Anomaly Detection business in the ERP & AI business in the second-quarter segment disclosure. - FY2020-Q1ReframedAnnual report
「Beginning in the current first quarter, the EC Omnichannel business was renamed the E-Commerce business, and the ERP business was renamed the ERP & AI business. In addition, the AISI∀ Anomaly Detection (Aishia AD) business, which had been included in the AI business within Other through the previous fiscal year, is now included in the ERP & AI business.」
The disclosure focus has broadened from explaining segment profit measurement based on the allocation of corporate expenses to changes in the reportable segment structure involving business name changes and the inclusion of the AI business in the ERP & AI business. - FY2019-Q3RestatedAnnual report
「Beginning in the current fiscal year, we have calculated segment profit by allocating corporate expenses to each business segment. Accordingly, operating profit of the business segments for the cumulative current third-quarter period and the corresponding cumulative period of the previous year is presented after the allocation of corporate expenses.」
Continues to apply in the third-quarter segment information the profit measurement method introduced in the first quarter, which allocates corporate expenses to segments. - FY2019-Q2RestatedAnnual report
「Beginning in the current fiscal year, we have calculated segment profit by allocating corporate expenses to each business segment. Accordingly, the operating profit of each reportable segment for the current second quarter and the corresponding quarter of the previous year is presented after the allocation of corporate expenses.」
Continues to apply in the second-quarter segment information the profit measurement method introduced in the first quarter, which allocates corporate expenses to segments. - FY2019-Q1First statedAnnual report
「To obtain a more appropriate understanding of business profit, we changed the method of allocating corporate expenses that had previously not been allocated to individual reportable segments. Beginning in the current first quarter, these expenses are allocated to each reportable segment.」
Beginning in the first quarter, changed the method of measuring profit by allocating corporate expenses to each reportable segment to provide a more appropriate understanding of business profit.