Separate presentation of cash flow statement items due to increased materiality
First written in FY2023-Q2. . Latest entry: FY2027-H1.
The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.
2 other companies' latest entry also says "Other".
- FY2027-H1Separate presentation of insurance surrender refunds and changes in inventoriesAnnual report
「Insurance surrender refunds, which had been included in “Other” under “Non-operating income” in the previous interim consolidated accounting period, have been presented separately since the current interim consolidated accounting period because they became material in amount.」
Insurance surrender refunds were changed to a separate line item because their amount became material. In the statement of cash flows, changes in inventories were also changed to a separate line item. - FY2026Separate presentation of loss on disposal of property, plant and equipmentAnnual report
「The loss on disposal of property, plant and equipment, which had been included in “Other” under “Cash flows from operating activities” in the previous consolidated fiscal year, became quantitatively material. Accordingly, the company has presented it separately from the current consolidated fiscal year.」
The presentation of the loss on disposal of property, plant and equipment in operating cash flows was changed from “Other” to separate presentation because its quantitative materiality increased. - FY2023-Q2First statedAnnual report
「The changes in deposits received, prepaid expenses and consumption taxes payable, which had previously been included in “Other” under cash flows from operating activities, became quantitatively material. Accordingly, the company has presented them separately from the cumulative second quarter period of the current fiscal year.」
The changes in deposits received, prepaid expenses and consumption taxes payable were changed to separate presentation from the cumulative second quarter period because their quantitative materiality increased.