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Shinagawa Refra (5351) · PolicyRestated

Change in performance evaluation method through allocation of general and administrative expenses to segments

First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q3.

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2years
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ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY2024-Q32023: 220232024: 12024
Same theme, other companies
Change in the Method of Measuring Reporting Segment ProfitA theme 118 companies write about · 0 as a headwind · 19 as a tailwind

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

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Showing 14 of the 118 companies compared. The sentences above are computed from all 118.
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  1. FY2024-Q3RestatedAnnual report

    「Previously, general and administrative expenses not attributable to reportable segments were included in Corporate Expenses under Adjustments and were not allocated to individual segments. From the first-quarter consolidated accounting period, the method was changed to allocate these expenses based on reasonable criteria in order to evaluate the performance of each reportable segment more appropriately.」

    The method of allocating general and administrative expenses to each reportable segment based on reasonable criteria continues to be applied in the current quarter.
  2. FY2024-Q2RestatedAnnual report

    「Previously, general and administrative expenses not attributable to reportable segments were included in Corporate Expenses under Adjustments and were not allocated to individual segments. From the first-quarter consolidated accounting period, the method was changed to allocate these expenses based on reasonable criteria in order to evaluate the performance of each reportable segment more appropriately.」

    The method of allocating general and administrative expenses to each reportable segment based on reasonable criteria continues to be applied in the current quarter.
  3. FY2024-Q1First statedAnnual report

    「Previously, general and administrative expenses not attributable to reportable segments were included in Corporate Expenses under Adjustments and were not allocated to individual segments. From the first-quarter consolidated accounting period, the method was changed to allocate these expenses based on reasonable criteria in order to evaluate the performance of each reportable segment more appropriately.」

    To evaluate the performance of each reportable segment more appropriately, a method was introduced for allocating general and administrative expenses to each segment based on reasonable criteria.
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Change in performance evaluation method through allocation of general and administrative expenses to segments | SHINAGAWA REFRA CO.,LTD. (5351) | Komori