Review of management control following a change in the allocation method for corporate-wide expenses
First written in FY2021-Q1. 3 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2025: 5 of 12 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「From the current consolidated fiscal year, we have changed the method of allocating corporate expenses to appropriately reflect the performance of each reportable segment. Segment information for the previous consolidated fiscal year is disclosed based on the revised calculation method.」
The company continues to use the revised method of allocating corporate expenses and present segment information for the same period of the previous year using the revised method. - FY2021-Q3RestatedAnnual report
「In addition, from FY2020 we changed the method of allocating corporate expenses, among other measures.」
The company continues to use the revised method of allocating corporate expenses from FY2020 and calculate comparative figures for the same period of the previous year reflecting the impact of the change. - FY2021-Q2RestatedAnnual report
「In addition, from FY2020 we changed the method of allocating corporate expenses, among other measures.」
From FY2020, the company has continued to change its method of allocating corporate expenses and present segment information for the same period of the previous year using the revised calculation method. - FY2021-Q1First statedAnnual report
「In addition, from FY2020 we changed the method of allocating corporate expenses, among other measures.」
From FY2020, the company changed its method of allocating corporate expenses and prepared segment information for the same period of the previous year using the revised calculation method.