Changing the Primary Management Metric from Ordinary Profit to Operating Profit
First written in FY2018-Q1. 5 of 7 entries say "Restated". Latest entry: FY2022-Q3.
2 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「As described under Changes in accounting policies, the Group adopted the revenue recognition accounting standard and other relevant standards from the beginning of the first quarter of the current fiscal year, changing its accounting treatment for revenue recognition. Accordingly, it also changed the method of measuring profit or loss for business segments.」
The Group continues to apply the change in the method of measuring business segment profit or loss following the adoption of the revenue recognition accounting standard. - FY2022-Q1Change in the method of measuring segment profit following the adoption of the revenue recognition standardAnnual report
「As described under Changes in accounting policies, the Group adopted the revenue recognition accounting standard and other relevant standards from the beginning of the first quarter of the current fiscal year, changing its accounting treatment for revenue recognition. Accordingly, it also changed the method of measuring profit or loss for business segments.」
While the Group continues to use operating profit as its primary management and segment evaluation indicator, it has changed the method of measuring business segment profit or loss following the adoption of the revenue recognition accounting standard. - FY2020RestatedAnnual report
「Profit for reportable segments is presented on an operating profit basis.」
The Group continues throughout the fiscal year to use operating profit as its primary management and segment evaluation indicator. - FY2018RestatedAnnual report
「Effective from the current consolidated fiscal year, the Group changed its primary management indicator from ordinary profit to operating profit and, accordingly, changed its segment profit measure from ordinary profit to operating profit.」
The Group has applied throughout the fiscal year the change to manage and present segment profit on an operating profit basis, with operating profit as its primary management indicator. - FY2018-Q3RestatedAnnual report
「Effective from the first quarter of the current fiscal year, the Group changed its primary management indicator from ordinary profit to operating profit and, accordingly, changed its segment profit measure from ordinary profit to operating profit. As a result, year-on-year comparisons of segment profit in segment results are made against the segment profit for the same period of the previous year after retrospective application.」
The Group continues to apply the change of using operating profit as its primary management indicator and presenting and comparing segment profit on an operating profit basis. - FY2018-Q2RestatedAnnual report
「Effective from the first quarter of the current fiscal year, the Group changed its primary management indicator from ordinary profit to operating profit and, accordingly, changed its segment profit measure from ordinary profit to operating profit.」
The Group continues to apply the change in the second quarter, using operating profit as its primary management indicator and presenting and comparing segment profit on an operating profit basis. - FY2018-Q1First statedAnnual report
「Effective from the first quarter of the current fiscal year, the Group changed its primary management indicator from ordinary profit to operating profit and, accordingly, changed its segment profit measure from ordinary profit to operating profit.」
The Group changed its primary management indicator from ordinary profit to operating profit and also changed the basis for managing and comparing segment profit to operating profit.