Changes in Segment Expense Allocation Methods Following Changes in Performance Management Methods
First written in FY2021-Q3. 2 of 4 entries say "Reframed", first in FY2023-Q1. Latest entry: FY2025-H1.
Paycloud Holdings moved to the "Worse" side of this theme in 2023, 1 year before the typical company in this theme (2024).
8 other companies' latest entry also says "Reframed".
- FY2025-H1ReframedAnnual report
「Since the cumulative third quarter of the previous fiscal year, we have operated a new Digital Signage-Related Business following the management integration with 株式会社クラウドポイント on 1 March 2024. We also transitioned to a holding company structure on the same date and reviewed our group's performance management categories. Accordingly, new businesses and other operations have been identified as Other Businesses in line with the expansion of our group's business scope.」
Following the management integration with 株式会社クラウドポイント and the transition to a holding company structure, we reviewed our performance management categories and present the Digital Signage-Related Business and new businesses and other operations as separate categories. - FY2023-Q1ReframedAnnual report
「From the current first quarter consolidated accounting period, the former Messaging Services Business, Data Security Services Business and Other Businesses (AR Services) have been included in the Solutions Business.」
The former 3 reportable segments were consolidated into the Solutions Business, changing the structure to 2 segments based on the similarity and relatedness of their business strategies and performance evaluation methods. - FY2021RestatedAnnual report
「From the current fiscal year, we changed our performance management methods to more accurately assess the performance of each reportable segment, and accordingly changed the method of allocating head office expenses to each segment.」
The changes to performance management methods and the method of allocating head office expenses to segments continue to be disclosed on an annual basis. - FY2021-Q3First statedAnnual report
「From the first quarter accounting period, we changed our performance management methods to more accurately assess the performance of each reportable segment, and accordingly changed the method of allocating head office expenses to each segment. As a result of this change, compared with the previous method, segment profit for the cumulative third quarter increased by ¥75.712 million in the Cashless Services Business, ¥100.949 million in the Messaging Services Business and ¥50.474 million in the Data Security Services Business, while the segment loss in Other Businesses (AR Services) decreased by ¥25.237 million.」
From the first quarter accounting period, we changed our performance management methods and the method of allocating head office expenses in order to more accurately assess the performance of each reportable segment. We also disclosed the impact of the changes on segment profit and loss for the cumulative third quarter.