Change in management performance indicators from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method
First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2023: 2 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The key management performance metrics used to evaluate the Group's operating results were changed from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method.」
The use of operating profit and share of profit or loss of investments accounted for using the equity method as the key management performance metrics has continued, and segment profit for the current period is also evaluated using these metrics. - FY2024-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the key management performance metrics used to evaluate the Group's operating results were changed from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method. Accordingly, segment profit was also changed from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method. Following this change, segment profit for the cumulative third quarter of the previous year was also restated using operating profit and share of profit or loss of investments accounted for using the equity method for comparison.」
The management performance metrics using operating profit and share of profit or loss of investments accounted for using the equity method, and the method for calculating segment profit, were continued, and the revised method was also applied to year-on-year comparisons. - FY2024-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the key management performance metrics used to evaluate the Group's operating results were changed from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method. Accordingly, segment profit was also changed from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method. Following this change, segment profit for the cumulative second quarter of the previous year was also restated using operating profit and share of profit or loss of investments accounted for using the equity method for comparison.」
The management performance metrics and segment profit calculation method introduced from the first quarter, using operating profit and share of profit or loss of investments accounted for using the equity method, have continued. - FY2024-Q1First statedAnnual report
「From the current first quarter of the consolidated fiscal year, the key management performance metrics used to evaluate the Group's operating results were changed from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method. Accordingly, segment profit was also changed from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method.」
From 1 April 2023, the key metrics used to evaluate operating results and the method for calculating segment profit were changed from ordinary profit to operating profit and share of profit or loss of investments accounted for using the equity method.