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Fujikura Kasei (4620) · FactRestated

Review of Fixed-Cost Allocation Criteria for Business Segment Profit

First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024.

4entries
2years
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ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY20242023: 220232024: 22024
Same theme, other companies
Change in the Method of Measuring Reporting Segment ProfitA theme 115 companies write about · 0 as a headwind · 19 as a tailwind

70 other companies' latest entry also says "Restated".

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Showing 14 of the 115 companies compared. The sentences above are computed from all 115.
Full recordFilings, disclosures and news, newest first
  1. FY2024RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, the company reviewed the allocation method for certain fixed costs and changed the method of calculating business-segment profit or loss to more appropriately reflect the performance of its reportable segments.」

    The change in the allocation method for fixed costs and the method of calculating segment profit and loss continues to be disclosed in the annual report.
  2. FY2024-Q3RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, the company reviewed the allocation method for certain fixed costs and changed the method of calculating business-segment profit or loss to more appropriately reflect the performance of its reportable segments.」

    The change in the allocation method for fixed costs and the method of calculating profit and loss for reportable segments continues to be disclosed in the segment information for the third quarter.
  3. FY2024-Q2RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, the company reviewed the allocation method for certain fixed costs and changed the method of calculating business-segment profit or loss to more appropriately reflect the performance of its reportable segments.」

    The change in the allocation method for fixed costs and the method of calculating profit and loss for reportable segments continues to be disclosed in the segment information for the second quarter.
  4. FY2024-Q1First statedAnnual report

    「From the first quarter of the current consolidated fiscal year, the company reviewed the allocation method for certain fixed costs and changed the method of calculating business-segment profit or loss to more appropriately reflect the performance of its reportable segments.」

    To more appropriately reflect reportable-segment performance, the company changed the allocation method for certain fixed costs and the method of calculating segment profit and loss from the current quarter. Segment information for the same period of the previous year is also disclosed using the revised method.
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Review of Fixed-Cost Allocation Criteria for Business Segment Profit | FUJIKURA KASEI CO.,LTD. (4620) | Komori