Review of Business Profit and Loss Management and Changes in Expense Classification
First written in FY2021-Q1. 4 of 5 entries say "Restated". Latest entry: FY2022-Q3.
5 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「From the cumulative first-quarter period of the fiscal year, we reviewed our business profit management and began presenting certain expenses, including personnel expenses, previously recorded as selling, general and administrative expenses, as cost of sales.」
The company continues to apply the changes to expense classification and business profit management made following the organizational change and strengthening of the quality control division in July 2020. - FY2022-Q2RestatedAnnual report
「From the cumulative first-quarter period of the fiscal year, we reviewed our business profit management and began presenting certain expenses, including personnel expenses, previously recorded as selling, general and administrative expenses, as cost of sales.」
The company continues to apply the changes to expense classification and business profit management made following the organizational change and strengthening of the quality control division in July 2020. - FY2021-Q3RestatedAnnual report
「From the cumulative first-quarter period of the fiscal year, we reviewed our business profit management and began presenting certain expenses, including personnel expenses, previously recorded as selling, general and administrative expenses, as cost of sales.」
The company continues to apply the changes to expense classification and business profit management made following the organizational change and strengthening of the quality control division in July 2020. During the cumulative third-quarter period, ¥33.963 million in selling, general and administrative expenses for the same period of the previous year was reclassified as cost of sales. - FY2021-Q2RestatedAnnual report
「From the cumulative first-quarter period of the fiscal year, we reviewed our business profit management and began presenting certain expenses, including personnel expenses, previously recorded as selling, general and administrative expenses, as cost of sales.」
The company continues to apply the changes to expense classification and business profit management made following the organizational change and strengthening of the quality control division in July 2020. - FY2021-Q1First statedAnnual report
「From the cumulative first-quarter period of the fiscal year, we reviewed our business profit management and began presenting certain expenses, including personnel expenses, previously recorded as selling, general and administrative expenses, as cost of sales. This change resulted from strengthening the functions of the quality control division following an organizational change implemented in July 2020. To reflect this change in presentation, ¥11.801 million in selling, general and administrative expenses was reclassified as cost of sales in the quarterly consolidated income statement for the cumulative first-quarter period of the previous fiscal year.」
Following the organizational change and strengthening of the quality control division in July 2020, the company reviewed its business profit management and changed the presentation of certain expenses from selling, general and administrative expenses to cost of sales. ¥11.801 million for the same period of the previous year was reclassified.