Consolidated operating loss caused by corporate expenses exceeding segment profit
First written in FY2017-Q1. 20 of 29 entries say "Worsened", first in FY2017-Q2. Latest entry: FY2026.
Atom moved to the "Worse" side of this theme in 2016.
The whole theme swung hardest in 2022: 1 of 7 companies on the "Worse" side.
1 other company's latest entry also says "Reframed".
- FY2026ReframedAnnual report
「Effective from the current fiscal year, the segment classifications for the Izakaya Business and Karaoke Business have been discontinued. This follows the company split under which the Izakaya Business was transferred to 株式会社コロワイドダイニング on 1 February 2025 and the Karaoke Business to 株式会社シン・コーポレーション on 1 March 2025. Accordingly, effective from the current fiscal year, the reportable segments have been changed to a single segment, the Restaurant Business.」
The disclosure has changed from showing the reconciliation of profit from multiple segments and corporate expenses to disclosing a single Restaurant segment following the company splits of the Izakaya and Karaoke businesses. The previous adjustment amounts are not disclosed for the current fiscal year. - FY2025MitigatedAnnual report
「The adjustment of ¥(2,309) million to segment profit or loss (△) represents ¥(2,309) million in corporate expenses not allocated to the respective reportable segments.」
Corporate expenses decreased from ¥2,664 million in the previous fiscal year to ¥2,309 million, reducing the adjustment burden from segment profit or loss to operating profit or loss. - FY2025-H1MitigatedAnnual report
「The adjustment of ¥(1,305) million to segment profit or loss (△) represents ¥(1,305) million in corporate expenses not allocated to the respective reportable segments.」
Unallocated corporate expenses decreased from ¥1,407 million in the same period of the previous fiscal year to ¥1,305 million, reducing the adjustment burden. However, the consolidated operating loss was ¥330 million. - FY2024-Q3WorsenedAnnual report
「The adjustment of ¥(2,433) million to segment profit or loss (△) represents ¥(2,433) million in corporate expenses not allocated to the respective reportable segments.」
Unallocated corporate expenses increased from ¥2,364 million in the same period of the previous fiscal year to ¥2,433 million, increasing the adjustment burden. - FY2024-Q2WorsenedAnnual report
「The adjustment of ¥(1,407) million to segment profit or loss (△) represents ¥(1,407) million in corporate expenses not allocated to the respective reportable segments.」
Unallocated corporate expenses were ¥1,407 million, up from ¥1,336 million in the same period of the previous fiscal year. - FY2024-Q1WorsenedAnnual report
「The adjustment of ¥(1,125) million to segment profit or loss (△) represents ¥(1,125) million in corporate expenses not allocated to the respective reportable segments.」
Unallocated corporate expenses were ¥1,125 million, up from ¥1,072 million in the same period of the previous fiscal year. - FY2023-Q3WorsenedAnnual report
「The adjustment of ¥(2,364) million to segment profit or loss (△) represents ¥(2,364) million in corporate expenses not allocated to the respective reportable segments.」
¥2,364 million in corporate expenses not allocated to the reportable segments was recorded, increasing the adjustment burden against the operating loss. - FY2023-Q2WorsenedAnnual report
「The ¥1,336 million adjustment to segment profit or loss consists of ¥1,336 million in corporate expenses not allocated to the reportable segments.」
Unallocated corporate expenses were ¥1,336 million, up from ¥636 million in the cumulative second quarter period of the previous fiscal year. - FY2023-Q1Disclosure of ¥1,072 million in corporate expensesAnnual report
「The ¥1,072 million adjustment to segment profit or loss consists of ¥1,072 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses of ¥1,072 million not allocated to the reportable segments were recorded as an adjustment to segment profit or loss and operating loss. - FY2022-Q3WorsenedAnnual report
「The ¥1,535 million adjustment to segment profit or loss consists of ¥1,535 million in corporate expenses not allocated to the reportable segments.」
Adjustments for corporate expenses and other items increased from ¥636 million in the cumulative period through the previous quarter to ¥1,535 million. However, they narrowed from ¥1,675 million in the same period of the previous year. - FY2022-Q2MitigatedAnnual report
「The ¥636 million adjustment to segment profit or loss consists of ¥636 million in corporate expenses not allocated to the reportable segments.」
Adjustments for corporate expenses and other items narrowed from ¥847 million in the same period of the previous year to ¥636 million. Meanwhile, consolidated operating loss amounted to ¥1,279 million. - FY2022-Q1WorsenedAnnual report
「The ¥796 million adjustment to segment profit or loss consists of ¥796 million in corporate expenses not allocated to the reportable segments.」
Adjustments for corporate expenses and other items increased from ¥672 million in the same period of the previous year to ¥796 million. Meanwhile, consolidated operating loss narrowed from the same period of the previous year. - FY2021-Q2MitigatedAnnual report
「The ¥847 million adjustment to segment profit or loss consists of ¥847 million in corporate expenses not allocated to the reportable segments.」
Adjustments for corporate expenses and other items narrowed from ¥1,596 million in the same period of the previous year to ¥847 million. However, losses in each segment resulted in a consolidated operating loss of ¥1,321 million. - FY2021-Q1MitigatedAnnual report
「The ¥672 million adjustment to segment profit consists of ¥672 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses not allocated to the reportable segments decreased from ¥1,137 million in the same period of the previous year to ¥672 million, reducing the adjustment burden. However, losses in each segment resulted in a consolidated operating loss of ¥1,593 million. - FY2020MitigatedAnnual report
「The ¥2,699 million adjustment to segment profit includes ¥3 million in eliminations of intersegment transactions, ¥103 million in amortisation of goodwill, and ¥2,600 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses decreased from ¥2,773 million in the previous fiscal year to ¥2,600 million, and the adjustment narrowed from ¥2,871 million to ¥2,699 million. Consolidated operating profit amounted to ¥1,102 million. - FY2020-Q3WorsenedAnnual report
「The ¥2,714 million adjustment to segment profit includes ¥2 million in eliminations of intersegment transactions, ¥77 million in amortisation of goodwill, and ¥2,639 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses not allocated to the reportable segments increased from ¥2,463 million in the same period of the previous year to ¥2,639 million, and the adjustment expanded from ¥2,537 million to ¥2,714 million. - FY2020-Q2WorsenedAnnual report
「The ¥1,596 million adjustment to segment profit includes ¥2 million in eliminations of intersegment transactions, ¥51 million in amortisation of goodwill, and ¥1,547 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses increased from ¥1,488 million in the same period of the previous year to ¥1,547 million, and the adjustment to segment profit expanded from ¥1,537 million to ¥1,596 million. - FY2020-Q1WorsenedAnnual report
「The ¥1,162 million adjustment to segment profit includes ¥25 million in amortisation of goodwill and ¥1,137 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses not allocated to the reportable segments increased from ¥1,077 million in the same period of the previous year to ¥1,137 million, and the adjustment expanded from ¥1,101 million to ¥1,162 million. Consolidated operating loss amounted to ¥380 million. - FY2019-Q3WorsenedAnnual report
「The ¥2,537 million adjustment to segment profit includes ¥3 million in eliminations of intersegment transactions, ¥77 million in amortisation of goodwill, and ¥2,463 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses not allocated to the reportable segments increased from ¥2,386 million in the same period of the previous year to ¥2,463 million, and the adjustment expanded from ¥2,461 million to ¥2,537 million. - FY2019-Q2WorsenedAnnual report
「The ¥1,537 million adjustment to segment profit includes ¥10 million in eliminations of intersegment transactions, ¥59 million in amortisation of goodwill, and ¥1,488 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses not allocated to the reportable segments increased from ¥1,433 million in the same period of the previous year to ¥1,488 million, and the adjustment expanded from ¥1,483 million to ¥1,537 million. - FY2019-Q1WorsenedAnnual report
「The ¥1,101 million adjustment to segment profit includes ¥1 million in eliminations of intersegment transactions, ¥25 million in amortisation of goodwill, and ¥1,077 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses increased from ¥1,058 million in the same period of the previous year to ¥1,077 million, and the adjustment to segment profit expanded from ¥1,083 million to ¥1,101 million. Consolidated operating loss amounted to ¥125 million. - FY2018WorsenedAnnual report
「The ¥2,857 million adjustment to segment profit includes ¥3 million in eliminations of intersegment transactions, ¥103 million in amortisation of goodwill, and ¥2,758 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses increased from ¥2,732 million in the previous fiscal year to ¥2,758 million, and the adjustment expanded from ¥2,831 million to ¥2,857 million. - FY2018-Q3WorsenedAnnual report
「The ¥2,461 million adjustment to segment profit includes ¥2 million in eliminations of intersegment transactions, ¥77 million in amortisation of goodwill, and ¥2,386 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses not allocated to the reportable segments increased from ¥2,306 million in the same period of the previous year to ¥2,386 million, and the adjustment expanded from ¥2,376 million to ¥2,461 million. - FY2018-Q2WorsenedAnnual report
「The ¥1,483 million adjustment to segment profit includes ¥2 million in eliminations of intersegment transactions, ¥51 million in amortisation of goodwill, and ¥1,433 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses not allocated to the reportable segments increased from ¥1,415 million in the same period of the previous year to ¥1,433 million, and the adjustment to segment profit expanded from ¥1,461 million to ¥1,483 million. - FY2018-Q1WorsenedAnnual report
「The ¥1,083 million adjustment to segment profit includes ¥1 million in eliminations of intersegment transactions, ¥25 million in amortisation of goodwill, and ¥1,058 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses increased from ¥1,006 million in the same period of the previous year to ¥1,058 million, and the adjustment to segment profit expanded from ¥1,029 million to ¥1,083 million. Consolidated operating loss amounted to ¥82 million. - FY2017WorsenedAnnual report
「The ¥2,831 million adjustment to segment profit includes ¥4 million in eliminations of intersegment transactions, ¥103 million in amortisation of goodwill, and ¥2,732 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses not allocated to the reportable segments increased from ¥2,578 million in the previous fiscal year to ¥2,732 million, increasing the adjustment burden on segment profit. - FY2017-Q3WorsenedAnnual report
「The ¥2,376 million adjustment to segment profit includes ¥7 million in eliminations of intersegment transactions, ¥77 million in amortisation of goodwill, and ¥2,306 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses amounted to ¥2,306 million and the adjustment to segment profit amounted to ¥2,376 million, exceeding corporate expenses of ¥2,141 million in the same period of the previous year. - FY2017-Q2WorsenedAnnual report
「The ¥1,461 million adjustment to segment profit includes ¥5 million in eliminations of intersegment transactions, ¥51 million in amortisation of goodwill, and ¥1,415 million in corporate expenses not allocated to the reportable segments.」
Corporate expenses amounted to ¥1,415 million and the adjustment to segment profit amounted to ¥1,461 million. Consolidated operating profit was ¥967 million, turning positive from an operating loss in the first quarter. - FY2017-Q1First statedAnnual report
「The ¥1,029 million adjustment to segment profit includes ¥2 million in eliminations of intersegment transactions, ¥25 million in amortisation of goodwill, and ¥1,006 million in corporate expenses not allocated to the reportable segments.」
Although total segment profit was ¥982 million, adjustments for corporate expenses and other items amounted to ¥1,029 million, resulting in a consolidated operating loss of ¥44 million.