Review of Segment Cost Allocation Methods in Light of Diversified Customer Acquisition Strategies
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
7 other companies' latest entry also says "Advanced".
- FY2025-H1AdvancedAnnual report
「From the interim accounting period, we changed the presentation of some personnel expenses and other expenses for the KeePer LABO operations from selling, general and administrative expenses to cost of sales. Comparisons and analysis with the previous interim accounting period and previous fiscal year are based on figures restated to reflect this change in presentation.」
With the expansion of the KeePer LABO operations, some personnel expenses and other expenses were reclassified from selling, general and administrative expenses to cost of sales to more appropriately reflect the actual business conditions. ¥2,927 million was also reclassified for the previous interim accounting period for comparison and analysis. - FY2022-Q3RestatedAnnual report
「Development, manufacturing and sales of tools and equipment, including chemical products for automotive coatings supplied to new-car manufacturers in the KeePer products and related business, have been on an upward trend. As we expect customer acquisition strategies to diversify and the composition of sales to change, we reviewed the allocation method for indirect costs and other expenses from the first quarter.」
In light of increased products and equipment for new-car manufacturers and diversified customer acquisition strategies, the company continues to apply the revised allocation method for indirect costs and other expenses introduced in the first quarter. - FY2022-Q1First statedAnnual report
「Development, manufacturing and sales of tools and equipment, including chemical products for automotive coatings supplied to new-car manufacturers in the KeePer products and related business, have been on an upward trend. As we expect customer acquisition strategies to diversify and the composition of sales to change, we reviewed the allocation method for indirect costs and other expenses from the first quarter of the current fiscal year. This was undertaken to more accurately reflect the actual business conditions and disclose more appropriate segment profit and loss information.」
In response to the upward trend in the development, manufacturing and sales of products and equipment for new-car manufacturers, we reviewed the allocation method for indirect costs and other expenses from the first quarter. In anticipation of diversified customer acquisition strategies and changes in the sales mix, the company stated for the first time its policy of more accurately reflecting actual business conditions in segment profit and loss.