Assessing recurring performance using adjusted operating profit
First written in FY2018-Q3. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
4 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「Research and development investment during the current third-quarter consolidated cumulative period, including development costs capitalised as intangible assets, amounted to ¥8,813 million. There were no material changes in the status of the Group's research and development activities during the current third-quarter consolidated cumulative period.」
The company continues to invest in research and development and maintains its previous approach of disclosing R&D investment separately from adjusted operating profit and other measures. - FY2019-Q3AdvancedAnnual report
「As a result, revenue was ¥48,602 million, up 21.2% year on year; operating profit was ¥6,513 million, up 630.8%; and adjusted operating profit was ¥6,513 million, up 453.3%.」
Adjusted operating profit excluding non-recurring items increased from ¥1,177 million in the year-earlier period to ¥6,513 million, indicating an improvement in recurring performance. - FY2019-Q2RestatedAnnual report
「Adjusted operating profit was ¥2,543 million, compared with a loss of ¥225 million in the year-earlier period.」
Adjusted operating profit continues to be used as a measure of recurring performance excluding non-recurring items, with improvement in the Measurement business disclosed. - FY2018RestatedAnnual report
「Adjusted operating profit is our proprietary profit metric for measuring recurring business performance, calculated by excluding non-recurring profit and loss items from operating profit.」
Adjusted operating profit continues to be used as a measure of recurring performance excluding non-recurring items, and ¥2,192 million has been disclosed for the Measurement business. - FY2018-Q3First statedAnnual report
「Adjusted operating profit is our proprietary profit metric for measuring recurring business performance, calculated by excluding non-recurring profit and loss items from operating profit.」
The company defines its proprietary performance metric by excluding non-recurring profit and loss items, such as business structure improvement costs and M&A-related expenses, from operating profit.