Changes to Cost Management and Profit-and-Loss Presentation Following a Business Portfolio Review
First written in FY2024-Q1. 1 of 3 entries say "Restated". Latest entry: FY2025.
coconala moved to the "Worse" side of this theme in 2025.
1 other company's latest entry also says "Reframed".
- FY2025ReframedAnnual report
「From the current consolidated fiscal year, the Company reviewed its method of classifying business segments into reportable segments in light of the similarity of the Group's business activities and their relative proportions, and following a review of the Group's management practices, in order to disclose information on its actual business operations more appropriately. As a result, it integrated the former Media segment into Marketplace.」
Along with a review of the business portfolio and management methods, the company has changed the segment classification and the management classification for ココナラ募集 (continuing). - FY2024RestatedAnnual report
「Following a review of the business portfolio, including the organisational restructuring carried out during the current consolidated fiscal year, we are reviewing the method of cost management for the Group.」
The company continues to review cost management and expense presentation following organisational restructuring and a business portfolio review. - FY2024-Q1First statedAnnual report
「Following a review of the business portfolio, including the organisational restructuring carried out during the current first quarter consolidated accounting period, we are reviewing the method of cost management for the Group. Accordingly, we have reviewed the relationship between revenue and the corresponding expenses and decided to reclassify some system costs previously recorded as selling, general and administrative expenses to cost of sales in order to present operating results, including the Group’s stage-by-stage profit and loss, more appropriately.」
Against the backdrop of the increased importance of the agent business following the acquisition of ポートエンジニアリング株式会社 and organisational restructuring, the company has changed the account classification from operating revenue to net sales, reviewed its cost management method, and transferred some system costs to cost of sales.