Assessing Segment Performance by Classifying Corporate-Overhead Costs as Unallocated Corporate Expenses
First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2026-H1.
72 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「The adjustment of ¥404.587 million to segment profit or loss represents corporate expenses not allocated to the respective reportable segments. Corporate expenses consist mainly of general and administrative expenses of administrative divisions not attributable to reportable segments.」
The Company continues to present the general and administrative expenses of its administrative divisions as corporate expenses rather than allocating them to the respective reportable segments. - FY2025-Q1RestatedAnnual report
「The adjustment of ¥223.673 million to segment profit represents corporate expenses not allocated to the respective reportable segments. Corporate expenses consist mainly of general and administrative expenses of administrative divisions not attributable to reportable segments.」
The Company continues to present the general and administrative expenses of its administrative divisions as corporate expenses rather than allocating them to the respective reportable segments. - FY2024-Q3RestatedAnnual report
「The adjustment of ¥668.858 million to segment profit represents corporate expenses not allocated to the respective reportable segments. Corporate expenses consist mainly of general and administrative expenses of administrative divisions not attributable to reportable segments.」
The Company continues to present the general and administrative expenses of its administrative divisions as corporate expenses rather than allocating them to the respective reportable segments. - FY2024-Q1RestatedAnnual report
「The adjustment of ¥233.718 million to segment profit represents corporate expenses not allocated to the respective reportable segments. Corporate expenses consist mainly of general and administrative expenses of administrative divisions not attributable to reportable segments.」
The Company continues to present the general and administrative expenses of its administrative divisions as corporate expenses rather than allocating them to the respective reportable segments. - FY2023-Q2RestatedAnnual report
「The adjustment of ¥508.750 million to segment profit or loss represents corporate expenses not allocated to the respective reportable segments. Corporate expenses consist mainly of general and administrative expenses of administrative divisions not attributable to reportable segments.」
The Company continues to present the general and administrative expenses of its administrative divisions as corporate expenses rather than allocating them to the respective reportable segments. - FY2023-Q1RestatedAnnual report
「The adjustment of ¥247.965 million to segment profit or loss represents corporate expenses not allocated to the respective reportable segments. Corporate expenses consist mainly of general and administrative expenses of administrative divisions not attributable to reportable segments.」
The Company continues to present the general and administrative expenses of its administrative divisions as corporate expenses rather than allocating them to the respective reportable segments. - FY2022-Q1First statedAnnual report
「From the first quarter consolidated accounting period, the Company has classified the general and administrative expenses of its administrative divisions, which had previously been allocated to the Home Appliances Business and the FPSC Business, as corporate expenses in order to better assess the performance of each reportable segment.」
From the first quarter consolidated accounting period, the Company changed its presentation method to separate the general and administrative expenses of its administrative divisions from each reportable segment and classify them as corporate expenses.