Komori
Nippon Carbide Industries Company (4064) · InitiativeRestated

Change in the operating profit metric used for management resource allocation and performance evaluation

First written in FY2020-Q1. 5 of 6 entries say "Restated". Latest entry: FY2025.

6entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY20252019: 220192020: 220202021: 020212022: 020222023: 120232024: 020242025: 12025
Same theme, other companies
Change in Segment Profit Measure from Ordinary Profit to Operating ProfitA theme 8 companies write about · 0 as a headwind · 1 as a tailwind

3 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「Profit of the reporting segment is operating profit.」

    The policy of continuing to use operating profit as the segment profit metric for management resource allocation and performance evaluation remains in place.
  2. FY2023RestatedAnnual report

    「Profit of the reporting segment is operating profit.」

    The policy of continuing to use operating profit as the segment profit metric for management resource allocation and performance evaluation remains in place.
  3. FY2020RestatedAnnual report

    「In addition, from the current fiscal year, the segment profit metric has been changed from ordinary profit to operating profit, following the change in the management metric used by the Company's Board of Directors to consider decisions on allocating management resources and evaluating performance in the Group's business activities, as reported to the Board of Directors, from ordinary profit to operating profit.」

    The policy of changing the metric used by the Board of Directors for allocating management resources and evaluating performance from ordinary profit to operating profit remains in place.
  4. FY2020-Q3RestatedAnnual report

    「In addition, from the first quarter, the segment profit metric has been changed from ordinary profit to operating profit, following the change in the management metric used by the Company's Board of Directors to consider decisions on allocating management resources and evaluating performance in the Group's business activities, as reported to the Board of Directors, from ordinary profit to operating profit.」

    The policy of changing the metric used by the Board of Directors for allocating management resources and evaluating performance from ordinary profit to operating profit, and evaluating segment profit using operating profit, has been reiterated.
  5. FY2020-Q2RestatedAnnual report

    「In addition, from the first quarter, the segment profit metric has been changed from ordinary profit to operating profit, following the change in the management metric used by the Company's Board of Directors to consider decisions on allocating management resources and evaluating performance in the Group's business activities, as reported to the Board of Directors, from ordinary profit to operating profit.」

    The policy of changing the metric used by the Board of Directors for allocating management resources and evaluating performance from ordinary profit to operating profit has been reiterated.
  6. FY2020-Q1First statedAnnual report

    「In addition, from the current first quarter, the segment profit metric has been changed from ordinary profit to operating profit, following the change in the management metric used by the Company's Board of Directors to consider decisions on allocating management resources and evaluating performance in the Group's business activities, as reported to the Board of Directors, from ordinary profit to operating profit.」

    The management metric used by the Board of Directors for allocating management resources and evaluating performance was changed from ordinary profit to operating profit, and the basis for evaluating segment profit was also changed to operating profit.
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When this could move next
Nippon Carbide Industries Company's next results are scheduled for 2026-11-09. Read the earnings preview
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