Review of the allocation method for reporting segment profit
First written in FY2020-Q2. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 6 of 13 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「As stated under matters concerning changes to reporting segments and other segment information, comparisons with the same quarter of the previous year use figures for that quarter restated under the revised method.」
Comparisons use prior-year figures restated based on the calculation method adopted after the review of the intersegment transaction adjustment method. - FY2023-Q1ReframedAnnual report
「From the first quarter of the current consolidated fiscal year, the method for adjusting intersegment transactions was reviewed and the method for calculating reporting segment profit or loss was changed to enable more appropriate evaluation and management of performance by reporting segment. Segment information for the cumulative first quarter of the previous consolidated fiscal year was also prepared using the revised method.」
To evaluate and manage reporting segment performance, the methods for adjusting intersegment transactions and calculating profit and loss were reviewed again, and the prior-year figures were restated using the revised methods. - FY2022-Q1AchievedAnnual report
「As described under Changes in Accounting Policies, we applied the revenue recognition accounting standard and other standards from the beginning of the first quarter of the current fiscal year, and changed the accounting treatment for revenue recognition. Accordingly, we made the same change to the method of calculating reportable-segment profit or loss.」
The method for calculating reporting segment profit and loss was changed from the beginning of the first quarter of the current consolidated fiscal year following the application of the revenue recognition accounting standard. - FY2020-Q2First statedAnnual report
「Following the inclusion of 上海宝産三和門業有限公司, 三和シヤッター（香港）有限公司, 安和金属工業股分有限公司 and VINA-SANWA COMPANY LIABILITY LTD. in the consolidation scope, a new China and Asia reporting segment was added from the first quarter of the current consolidated fiscal year. In addition, to better reflect operating results by reporting segment, the allocation method for corporate expenses and other items was reviewed, and the method for calculating reporting segment profit or loss was changed.」
Following the addition of the China and Asia segment, the allocation method for corporate expenses and other items and the method for calculating segment profit and loss were reviewed from the first quarter of the current consolidated fiscal year.