Change in Method of Allocating Common Costs to Reportable Segment Profit
First written in FY2021-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021-Q3.
72 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, we reviewed the allocation method for common costs and changed the method used to calculate profit or loss for each reportable segment in order to evaluate and manage segment performance more appropriately. The segment information for the cumulative third quarter of the previous consolidated fiscal year is presented using the revised method for calculating reportable segment profit or loss.」
It reconfirmed the revised method for calculating segment profit following the review of the allocation method for common costs, as well as the presentation of comparative information using the revised method. - FY2021-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, we reviewed the allocation method for common costs and changed the method used to calculate profit or loss for each reportable segment in order to evaluate and manage segment performance more appropriately. The segment information for the cumulative second quarter of the previous consolidated fiscal year is presented using the revised method for calculating reportable segment profit or loss.」
It reconfirmed the revised method for calculating segment profit following the review of the allocation method for common costs, as well as the presentation of comparative information using the revised method. - FY2021-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, we reviewed the allocation method for common costs and changed the method used to calculate profit or loss for each reportable segment in order to evaluate and manage segment performance more appropriately. The segment information for the cumulative first quarter of the previous consolidated fiscal year is presented using the revised method for calculating reportable segment profit or loss.」
From the first quarter of the fiscal year ended February 2021, the allocation method for common costs was reviewed to evaluate and manage reportable segment performance. Segment information for the same period of the previous year is also presented using the revised method.