Changes to the Annual Disclosure Framework Following the Start of Consolidated Financial Statement Preparation
First written in FY2018. 8 of 11 entries say "Restated". Latest entry: FY2026-H1.
Eltes moved to the "Worse" side of this theme in 2024, 1 year before the typical company in this theme (2025).
The whole theme swung hardest in 2025: 5 of 20 companies on the "Worse" side.
6 other companies' latest entry also says "Reframed".
- FY2026-H1ReframedAnnual report
「From the current interim consolidated accounting period, some corporate expenses have been reclassified and presented as expenses of the Digital Risk Business in order to manage each segment using expense allocations that more closely reflect actual conditions.」
While maintaining the composition of the 4 business segments, the company changed its management and presentation method from the current interim consolidated accounting period to allocate some corporate expenses to the Digital Risk Business. - FY2025-Q1ReframedAnnual report
「In the first quarter of the consolidated fiscal year, the classification of reporting segments was changed.」
Beginning with the current first quarter, the company reviewed its reporting-segment classifications and revised its disclosure framework to reflect the establishment of the Smart City Business and the reclassification of エフエーアイ under the AI Security Business. - FY2024-Q1RestatedAnnual report
「In addition, since the previous second-quarter consolidated accounting period, the method of classifying business segments has been reviewed, with 株式会社ＧｌｏＬｉｎｇ classified under the DX Promotion Business and アクター株式会社 under the Digital Risk Business. Accordingly, the figures for the comparison with the cumulative period of the previous first quarter have been reclassified based on the segment changes.」
The company continues to provide year-on-year comparisons based on the revised classifications of the segments to which GloLing and Actor belong. - FY2022-Q3RestatedAnnual report
「The reporting-segment classifications have been changed since the end of the previous consolidated fiscal year, and the comparison and analysis with the cumulative period of the same quarter of the previous year are presented based on the revised classifications.」
The company continues to disclose information using 3 reporting segments—Digital Risk Business, AI Security Business and DX Promotion Business—and to provide comparisons and analysis based on the revised classifications. - FY2022-Q1RestatedAnnual report
「The reporting-segment classifications have been changed since the end of the previous consolidated fiscal year, and the comparison and analysis with the cumulative period of the same quarter of the previous year are presented based on the revised classifications.」
The company continues to provide comparisons and analysis based on the revised reporting-segment classifications for Digital Risk, AI Security and DX Promotion. - FY2021RestatedAnnual report
「From the current consolidated fiscal year, the reporting-segment classifications have been changed, and the comparison and analysis with the previous consolidated fiscal year are presented based on the revised classifications.」
The company continues to provide comparisons and analysis based on the revised reporting-segment classifications. - FY2021-Q1RestatedAnnual report
「Reporting segments Digital Risk Business Other」
The company continues to disclose information based on the revised reporting-segment classifications for the Digital Risk Business and Other made in the previous consolidated fiscal year. - FY2020-Q3RestatedAnnual report
「The comparison and analysis with the cumulative period of the current third quarter are based on the revised classifications.」
The company continues to provide comparisons and analysis based on the reporting-segment classifications revised in the previous consolidated fiscal year. - FY2020-Q2RestatedAnnual report
「The comparison and analysis with the cumulative period of the current second quarter are based on the revised classifications.」
The company continues to provide comparisons and analysis based on the reporting-segment classifications revised in the previous consolidated fiscal year. - FY2019-Q1RestatedAnnual report
「As the company has prepared quarterly consolidated financial statements since the previous second-quarter consolidated accounting period, it has not performed a comparative analysis with the cumulative period of the previous first quarter.」
Because quarterly consolidated financial statements have been prepared since the previous second-quarter consolidated accounting period, the company continues to disclose without performing a comparative analysis with the first quarter of the previous year. - FY2018First statedAnnual report
「As the Group has prepared consolidated financial statements from the current consolidated fiscal year, no comparison with the previous consolidated fiscal year is provided.」
The company began preparing consolidated financial statements from the current consolidated fiscal year and has not provided a consolidated-basis comparison with the previous consolidated fiscal year.