Assessing アイペット’s earnings performance through adjusted profit
First written in FY2018. 13 of 15 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2021: 1 of 12 companies on the "Worse" side.
1 other company's latest entry also says "Dropped".
- FY2023-Q3DroppedAnnual report
「As it was decided that アイペット損害保険株式会社 would no longer be a consolidated subsidiary of the company, consolidated results based on adjusted earnings are not disclosed.」
Following the decision to exclude アイペット損害保険株式会社 from consolidation, disclosure of consolidated results based on adjusted earnings, which had previously been provided as reference information, was discontinued. - FY2023-Q2RestatedAnnual report
「The adjustments from the pet lifestyle segment profit or loss under financial accounting to the pet lifestyle segment profit or loss on an adjusted earnings basis, as well as the consolidated results on an adjusted earnings basis, are as follows.」
The policy of disclosing adjusted earnings continues, in order to understand アイペット’s underlying business and facilitate comparison with competitors. Adjusted pet lifestyle segment profit was ¥1,549 million, and adjusted consolidated ordinary profit was ¥2,113 million. - FY2023-Q1RestatedAnnual report
「The adjustments from the pet lifestyle segment profit or loss under financial accounting to the pet lifestyle segment profit or loss on an adjusted earnings basis, as well as the consolidated results on an adjusted earnings basis, are as follows.」
The policy of disclosing earnings adjusted for the effects of the unearned premium method and extraordinary catastrophe reserves continues, in order to understand アイペット’s underlying earnings and facilitate comparison with competitors. - FY2022-Q3RestatedAnnual report
「The adjustments from the pet lifestyle segment profit or loss under financial accounting to the pet lifestyle segment profit or loss on an adjusted earnings basis, as well as the consolidated results on an adjusted earnings basis, are as follows.」
The policy of disclosing adjusted earnings continues, in order to understand アイペット’s underlying business and facilitate comparison with competitors. - FY2022-Q1RestatedAnnual report
「The adjustments from the pet lifestyle segment profit or loss under financial accounting to the pet lifestyle segment profit or loss on an adjusted earnings basis, as well as the consolidated results on an adjusted earnings basis, are as follows.」
The policy of disclosing adjusted earnings continues, in order to understand アイペット’s underlying earnings and facilitate comparison with competitors. Adjusted pet lifestyle segment profit was ¥294 million, and adjusted consolidated ordinary profit was ¥279 million. - FY2021-Q3RestatedAnnual report
「The adjustments from the pet lifestyle segment profit or loss under financial accounting to the pet lifestyle segment profit or loss on an adjusted earnings basis, as well as the consolidated results on an adjusted earnings basis, are as follows.」
The policy of disclosing adjusted earnings continues, in order to understand アイペット’s underlying earnings and facilitate comparison with competitors. Adjusted pet lifestyle segment profit was ¥705 million, adjusted consolidated ordinary profit was ¥191 million, and adjusted quarterly net loss attributable to owners of the parent was ¥249 million. - FY2021-Q2RestatedAnnual report
「The adjustments from the pet lifestyle segment profit or loss under financial accounting to the pet lifestyle segment profit or loss on an adjusted earnings basis, as well as the consolidated results on an adjusted earnings basis, are as follows.」
The policy of disclosing adjusted earnings continues, in order to understand アイペット’s underlying earnings and facilitate comparison with competitors. Adjusted pet lifestyle segment profit was ¥422 million, and adjusted consolidated ordinary profit was ¥210 million. - FY2021-Q1RestatedAnnual report
「The adjustments from the pet lifestyle segment profit or loss under financial accounting to the pet lifestyle segment profit or loss on an adjusted earnings basis, as well as the consolidated results on an adjusted earnings basis, are as follows.」
The company continues to disclose adjusted earnings, excluding the effects of adjustments to the unearned premium method and the provision for extraordinary catastrophe reserves, in order to understand アイペット’s underlying earnings and facilitate comparison with competitors. - FY2020-Q3RestatedAnnual report
「The following presents the reconciliation from insurance segment profit and loss on a financial accounting basis to insurance segment profit and loss on an adjusted profit basis, as well as consolidated results on an adjusted profit basis.」
The policy of disclosing adjusted earnings continues, in order to understand アイペット’s underlying earnings and facilitate comparison with competitors. Adjusted insurance segment profit was ¥662 million, adjusted consolidated ordinary profit was ¥661 million, and adjusted quarterly net profit attributable to owners of the parent was ¥216 million. - FY2020-Q2RestatedAnnual report
「The following presents the reconciliation from insurance segment profit and loss on a financial accounting basis to insurance segment profit and loss on an adjusted profit basis, as well as consolidated results on an adjusted profit basis.」
To understand アイペット’s underlying profit and loss and facilitate comparisons with peers, the Company continues to disclose adjusted profit. Adjusted insurance segment profit and loss was ¥451 million, adjusted consolidated ordinary profit was ¥201 million, and adjusted quarterly net loss attributable to owners of the parent was ¥2 million. - FY2020-Q1RestatedAnnual report
「The following presents the reconciliation from insurance segment profit and loss on a financial accounting basis to insurance segment profit and loss on an adjusted profit basis, as well as consolidated results on an adjusted profit basis.」
To understand アイペット’s underlying profit and loss and facilitate comparisons with peers, the Company continues to disclose adjusted profit. Adjusted insurance segment profit was ¥189 million, adjusted consolidated ordinary profit was ¥101 million, and adjusted quarterly net profit attributable to owners of the parent was ¥66 million. - FY2019-Q3RestatedAnnual report
「The following presents the reconciliation from insurance segment profit and loss on a financial accounting basis to insurance segment profit and loss on an adjusted profit basis, as well as consolidated results on an adjusted profit basis.」
To understand アイペット’s underlying profit and loss and facilitate comparisons with peers, the Company continues to disclose adjusted profit after adjusting to the unearned premium method and excluding the effect of provisions for extraordinary catastrophe reserves. Adjusted insurance segment profit and loss was ¥613 million, adjusted consolidated ordinary profit was ¥363 million, and adjusted quarterly net loss attributable to owners of the parent was ¥15 million. - FY2019-Q2RestatedAnnual report
「The following presents the reconciliation from insurance segment profit and loss on a financial accounting basis to insurance segment profit and loss on an adjusted profit basis, as well as consolidated results on an adjusted profit basis.」
To understand アイペット’s underlying profit and loss and facilitate comparisons with peers, the Company continues to disclose adjusted profit. Adjusted insurance segment profit and loss was ¥327 million, adjusted consolidated ordinary profit was ¥462 million, and adjusted quarterly net profit attributable to owners of the parent was ¥228 million. - FY2019-Q1RestatedAnnual report
「Regarding its important subsidiary アイペット損害保険株式会社, the Company discloses profit after the following adjustments as a metric useful for better understanding its underlying profit and loss.」
To understand アイペット’s underlying profit and loss, the Company continues to disclose adjusted profit after adjusting ordinary liability reserves under the unearned premium method and excluding the effect of provisions for extraordinary catastrophe reserves. - FY2018First statedAnnual report
「Regarding its important subsidiary アイペット損害保険株式会社, the Company discloses profit after the following adjustments as a metric useful for better understanding its underlying profit and loss.」
The Company discloses adjusted profit as an internal management metric useful for period-to-period and peer comparisons, using an adjustment to calculate ordinary unearned premium reserves under the unearned premium method and an adjustment that eliminates the effect of provisions for extraordinary catastrophe reserves.