Change in Segment Profit Measurement Method and Presentation of Unallocated Corporate Expenses
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2026-H1.
72 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「The adjustment to segment profit consists of corporate expenses and other items, primarily general and administrative expenses not attributable to reportable segments.」
The method of presenting general and administrative expenses related to head office functions as corporate expenses in the adjustment, without allocating them to individual reportable segments, has continued to be applied. The adjustment amounted to ¥1,067.960 million. - FY2024-Q3RestatedAnnual report
「The adjustment to segment profit consists of corporate expenses and other items, primarily general and administrative expenses not attributable to reportable segments.」
The method of presenting corporate expenses as an adjustment to segment profit without allocating them to reportable segments has continued to be applied. The adjustment amounted to ¥1.519 billion. - FY2023-Q3RestatedAnnual report
「Previously, general and administrative expenses not attributable to reportable segments were allocated based on certain allocation criteria. From the first quarter of the consolidated fiscal year, the method was changed so that they are recorded as corporate expenses in the adjustment to segment profit.」
The company reviewed the allocation of head office expenses, and the method of recording general and administrative expenses as corporate expenses in the adjustment to segment profit without allocating them to individual reportable segments has continued to be applied. - FY2023-Q1First statedAnnual report
「We reviewed the allocation of expenses incurred by head office functions. Previously, general and administrative expenses not attributable to reportable segments were allocated based on certain allocation criteria. From the current first quarter of the consolidated fiscal year, we changed the method so that these expenses are recorded as corporate expenses in the adjustment to segment profit.」
To evaluate the performance of reportable segments more appropriately, the company reviewed its method of allocating head office expenses and changed the method from the first quarter of the current consolidated fiscal year so that general and administrative expenses are not allocated to individual segments but recorded as corporate expenses in the adjustment to segment profit.