Evaluating Performance and Corporate Value Using Adjusted Metrics
First written in FY2022-Q2. 4 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 8 companies on the "Worse" side.
1 other company's latest entry also says "Dropped".
- FY2026DroppedAnnual reportThis filing does not contain the previous explanation designating adjusted operating profit, adjusted EBITDA, adjusted profit and adjusted earnings per share as important management indicators.
- FY2023RestatedAnnual report
「The Group presents adjusted operating profit, adjusted EBITDA, adjusted profit for the year attributable to owners of the parent and adjusted basic earnings per share, calculated using the formulas below, in order to track trends in business performance after excluding listing-related expenses that are expected not to recur on an ongoing basis after listing, and to provide investors with information the Group considers useful for assessing its performance.」
Adjusted operating profit, adjusted EBITDA, adjusted profit and adjusted earnings per share, excluding listing-related expenses and other items, continue to be disclosed as performance assessment information for investors. - FY2023-Q3RestatedAnnual report
「In addition to the financial measures prescribed under IFRS, the Group has designated the following adjusted operating profit, adjusted EBITDA, adjusted profit for the quarter (year) attributable to owners of the parent and adjusted basic earnings per share for the quarter (year) as important management indicators. By excluding the effects of non-recurring expense items that are not considered to reflect the results of ordinary operating activities, the Group aims to provide useful information for investors to assess its performance and understand the underlying growth in its enterprise value.」
The Group continues to designate adjusted operating profit, adjusted EBITDA, adjusted profit and adjusted earnings per share, excluding non-recurring expenses, as important management indicators. - FY2023-Q2RestatedAnnual report
「In addition to the financial measures prescribed under IFRS, the Group has designated the following adjusted operating profit, adjusted EBITDA, adjusted profit for the quarter (year) attributable to owners of the parent and adjusted basic earnings per share for the quarter (year) as important management indicators. By excluding the effects of non-recurring expense items that are not considered to reflect the results of ordinary operating activities, the Group aims to provide useful information for investors to assess its performance and understand the underlying growth in its enterprise value.」
The Group continues to designate adjusted metrics excluding non-recurring expenses as important management indicators for assessing performance and understanding growth in enterprise value. - FY2022-Q3RestatedAnnual report
「In addition to the financial measures prescribed under IFRS, the Group has designated the following adjusted operating profit, adjusted EBITDA, adjusted profit for the quarter (year) attributable to owners of the parent and adjusted basic earnings per share for the quarter (year) as important management indicators. By excluding the effects of non-recurring expense items that are not considered to reflect the results of ordinary operating activities, the Group aims to provide useful information for investors to assess its performance and understand the underlying growth in its enterprise value.」
The Group continues to designate adjusted metrics excluding non-recurring expenses as important management indicators for assessing performance and understanding growth in enterprise value. - FY2022-Q2First statedAnnual report
「In addition to the financial measures prescribed under IFRS, the Group has designated the following adjusted operating profit, adjusted EBITDA, adjusted profit for the quarter (year) attributable to owners of the parent and adjusted basic earnings per share for the quarter (year) as important management indicators. By excluding the effects of non-recurring expense items that are not considered to reflect the results of ordinary operating activities, the Group aims to provide useful information for investors to assess its performance and understand the underlying growth in its enterprise value.」
Adjusted operating profit, adjusted EBITDA, adjusted profit and adjusted earnings per share, excluding the effects of non-recurring expenses, are designated as important management indicators.