Review of the Method for Measuring Business Segment Profit and Allocating Headquarters Costs
First written in FY2025-Q1. 1 of 2 entries say "Restated". Latest entry: FY2025-H1.
71 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「From the previous consolidated fiscal year, we changed the method of measuring profit or loss for each business segment in order to evaluate the operating results of each reportable segment more appropriately. Comparisons and analysis for the current interim consolidated accounting period are based on the revised measurement method.」
The revised method of measuring segment profit, which allocates costs based on the proportion of services provided by head office administrative departments to each company, has also been applied to comparisons and analysis for the current interim period. - FY2025-Q1First statedAnnual report
「As the importance of group-wide management has increased alongside changes such as the expansion of the group's business in recent years, we decided to review the allocation of costs relating to head office functions in order to evaluate the operating results of each reportable segment more appropriately. Accordingly, the effects of cost-reduction activities previously conducted by head office administrative departments had been included in the adjustments to segment profit, but from the previous consolidated fiscal year we changed to a method of allocating and recording these costs based on the proportion of services provided by head office administrative departments to each company.」
The company states that, from the previous consolidated fiscal year, it changed to a method of allocating head office administrative costs based on the proportion of services provided to each company, in order to evaluate the operating results of the reportable segments more appropriately.