Broadmedia (4347) · InitiativeRestated
Change to Presenting Intersegment Elimination Amounts as Adjustments
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Enhancing performance management through changes to aggregation methods for intersegment transactions, assets and other itemsA theme 17 companies write about · 0 as a headwind · 3 as a tailwind
The whole theme swung hardest in 2022: 1 of 7 companies on the "Worse" side.
6 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.
Showing 14 of the 17 companies compared. The sentences above are computed from all 17.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「従来、セグメント間取引消去額等については、各報告セグメントの売上高及び損益から除いて表示をしておりましたが、当連結会計年度より、セグメント間取引消去額等は「調整額」に含めて表示することに変更いたしました。」
セグメント間取引消去額を調整額に含め、消去前のセグメント業績を表示する方法を通期のセグメント情報でも適用している。 - FY2026-H1First statedAnnual report
「Beginning with the current interim consolidated accounting period, to better understand the performance of each reporting segment, we began presenting intersegment transaction eliminations as “adjustments” and stating each segment’s operating results before intersegment transaction eliminations.」
Changed the measurement and disclosure method from the current interim period to present intersegment eliminations as adjustments and disclose segment results before eliminations. Comparative figures for the previous interim period were also prepared using the revised method.