Change in the Presentation of Operating Revenue and Operating Expenses
First written in FY2018-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019-Q1.
5 other companies' latest entry also says "Restated".
- FY2019-Q1RestatedAnnual report
「Operating revenue」
The quarterly income statement continues to use the operating revenue and operating expenses classifications introduced in the previous presentation change. - FY2018RestatedAnnual report
「Previously, manufacturing costs related to DVDs sold by the Company, personnel expenses and other costs related to the development of its real estate portal site, and other expenses were separately presented as cost of sales. From the current fiscal year, the Company has changed its presentation method by combining these costs with selling, general and administrative expenses and recording them as operating expenses.」
The change to presentation as operating revenue and operating expenses, in line with the policy of ending DVD sales and the actual business structure, continues to be disclosed. - FY2018-Q2RestatedAnnual report
「Previously, manufacturing costs related to DVDs sold by the Company, personnel expenses and other costs related to the development of its real estate portal site, and other expenses were separately presented as cost of sales. From the first-quarter accounting period, the Company has changed its presentation method by combining these costs with selling, general and administrative expenses and recording them as operating expenses.」
The change in presentation to operating revenue and operating expenses, together with the reclassification of the quarterly financial statements for the corresponding period of the previous year, continues to be disclosed. - FY2018-Q1First statedAnnual report
「Previously, manufacturing costs related to DVDs sold by the Company, personnel expenses and other costs related to the development of its real estate portal site, and other expenses were separately presented as cost of sales. From the current cumulative quarterly period, the Company has changed its presentation method by combining these costs with selling, general and administrative expenses and recording them as operating expenses.」
Revenue is now presented as operating revenue, while cost of sales and selling, general and administrative expenses are presented as operating expenses. The quarterly financial statements for the corresponding period of the previous year have also been reclassified.