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Kyoshin (4735) · PolicyFirst stated

Change in the Method of Allocating Management Guidance Fee Income to Segment Profit

First written in FY2023. . Latest entry: FY2023.

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Review of Performance Management Categories and Cost Allocation by Customer Business TypeA theme 9 companies write about · 0 as a headwind · 1 as a tailwind

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  1. FY2023First statedAnnual report

    「At the end of the current consolidated fiscal year, the company reviewed its performance management categories in light of actual management conditions and changed the presentation of management guidance fee income received by the parent company from its subsidiaries. The income was previously included in company-wide expenses; it is now allocated within the same segment and used to present segment profit or loss.」

    The company changed the presentation of management guidance fee income from inclusion in company-wide expenses to allocation to each segment, and prepared the previous year's segment information using the revised method.
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Change in the Method of Allocating Management Guidance Fee Income to Segment Profit | KYOSHIN CO.,LTD. (4735) | Komori