Review of Segment Profit Measurement Following a Change in the Allocation Method for Corporate Common Expenses
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024.
72 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「From the current consolidated fiscal year, the allocation method for company-wide common expenses has been changed to provide a more appropriate evaluation of the performance of each segment. Segment information for the previous consolidated fiscal year has also been disclosed based on the revised measurement method.」
The change in the allocation method for company-wide common expenses and year-on-year comparisons based on the revised method have continued through the full fiscal year. - FY2024-Q2RestatedAnnual report
「From the first quarter of the current fiscal year, the measurement method for segment profit or loss has been changed. Accordingly, the year-on-year comparisons below compare figures for the previous year that have been recast using the revised measurement method.」
The revised allocation method for company-wide common expenses introduced in the first quarter continues to be applied, and year-on-year comparisons are also made using the revised measurement method. - FY2024-Q1First statedAnnual report
「From the first quarter of the current fiscal year, the allocation method for company-wide common expenses has been changed to provide a more appropriate evaluation of the performance of each segment. Segment information for the cumulative first quarter of the previous fiscal year has also been disclosed based on the revised measurement method.」
The allocation method for company-wide common expenses was changed to evaluate segment performance, and the previous year's segment information was recast using the revised method for comparison.