Change in method of allocating selling-company indirect costs to segments
First written in FY2019-Q1. 2 of 3 entries say "Advanced", first in FY2019-Q2. Latest entry: FY2019-Q3.
7 other companies' latest entry also says "Advanced".
- FY2019-Q3AdvancedAnnual report
「As a result of this change, costs in the nine-month consolidated cumulative period of fiscal 2018 decreased by ¥3.1 billion year on year, primarily in the HE&S business, while costs in the third quarter decreased by ¥6.1 billion year on year. However, the same amounts were included as increases in Corporate and eliminations between segments, so there was no impact on consolidated operating income for either the nine-month consolidated cumulative period or the third quarter.」
The company updated the decrease in costs in the HE&S business resulting from the change in the allocation method for selling-company indirect costs and reconfirmed that there was no impact on consolidated operating income. - FY2019-Q2AdvancedAnnual report
「Effective from the first quarter of fiscal 2018, the company changed how it calculates the selling-company indirect costs borne by each business area in each quarter. As a result of this change, costs in the six-month consolidated cumulative period of fiscal 2018 increased by ¥3.0 billion year on year, primarily in the HE&S business, while costs in the second quarter increased by ¥600 million year on year. However, the same amounts were included as decreases in Corporate and eliminations between segments, so there was no impact on consolidated operating income for either the six-month consolidated cumulative period or the second quarter.」
The company specified that the change in the allocation method for selling-company indirect costs resulted in a cumulative ¥3.0 billion increase in costs in the HE&S business, offset by Corporate and eliminations, with no impact on consolidated operating income. - FY2019-Q1First statedAnnual report
「Effective from the first quarter of fiscal 2018, the company changed how it calculates the selling-company indirect costs borne by each business area in each quarter.」
From the first quarter of fiscal 2018, the company changed how it calculates selling-company indirect costs, resulting primarily in a ¥2.4 billion year-on-year increase in costs in the HE&S business and an equal decrease in costs under Corporate and eliminations between segments. There was no impact on consolidated operating income.