Change in the Allocation Method for Common Expenses Accompanying the Expansion of Cross-Border E-Commerce
First written in FY2018-Q2. 4 of 5 entries say "Restated". Latest entry: FY2019-Q3.
72 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「Beginning in the second quarter accounting period, the Company changed the method of allocating common expenses among total company expenses in order to more appropriately reflect operating results by reportable segment, following a substantial increase in wholesale sales to cross-border e-commerce operators. As a result, compared with the previous method, segment profit (operating profit) for the cumulative third quarter of the current period decreased by ¥62 million in the Directly Operated Stores Product Sales Business and increased by ¥62 million in the Wholesale Business.」
The Company continued applying the revised allocation method for common expenses against the backdrop of increased wholesale sales for cross-border e-commerce, with an impact of ¥62 million each on the Directly Operated Stores Product Sales Business and the Wholesale Business. - FY2019-Q2RestatedAnnual report
「Beginning in the cumulative second quarter accounting period, the Company changed the method of allocating common expenses among total company expenses in order to more appropriately reflect operating results by reportable segment, following a substantial increase in wholesale sales to cross-border e-commerce operators. As a result, compared with the previous method, segment profit (operating profit) for the cumulative second quarter of the current period decreased by ¥54 million in the Directly Operated Stores Product Sales Business and increased by ¥54 million in the Wholesale Business.」
The disclosure reiterates the change in the allocation method for common expenses against the backdrop of increased wholesale sales for cross-border e-commerce, including an impact of ¥54 million each on the Directly Operated Stores Product Sales Business and the Wholesale Business. - FY2019-Q1RestatedAnnual report
「Beginning in the cumulative second quarter accounting period of the previous fiscal year, the Company changed the method of allocating common expenses among total company expenses in order to more appropriately reflect operating results by reportable segment, following a substantial increase in wholesale sales to cross-border e-commerce operators. The segment information for the cumulative first quarter of the previous fiscal year disclosed herein was prepared based on the revised reportable-segment classification and the revised allocation method.」
The Company continued applying the revised allocation method for common expenses introduced against the backdrop of increased wholesale sales for cross-border e-commerce, and disclosed the prior-year segment information using the revised method. - FY2018-Q3RestatedAnnual report
「Beginning in the second quarter accounting period, the Company changed the method of allocating common expenses among total company expenses in order to more appropriately reflect operating results by reportable segment, following a substantial increase in wholesale sales to cross-border e-commerce operators. As a result, compared with the previous method, segment profit (operating profit) for the cumulative third quarter of the current period decreased by ¥62 million in the Directly Operated Stores Product Sales Business and increased by ¥62 million in the Wholesale Business.」
The Company continued applying the revised allocation method for common expenses introduced against the backdrop of increased wholesale sales to cross-border e-commerce operators. For the cumulative period, the change reduced profit in the Directly Operated Stores Product Sales Business by ¥62 million and increased profit in the Wholesale Business by ¥62 million. - FY2018-Q2First statedAnnual report
「Beginning in the cumulative second quarter accounting period, the Company changed the method of allocating common expenses among total company expenses in order to more appropriately reflect operating results by reportable segment, following a substantial increase in wholesale sales to cross-border e-commerce operators. As a result, compared with the previous method, segment profit (operating profit) for the cumulative second quarter of the current period decreased by ¥54 million in the Directly Operated Stores Product Sales Business and increased by ¥54 million in the Wholesale Business.」
Against the backdrop of increased wholesale sales to cross-border e-commerce operators, the Company changed the allocation method for common expenses to more appropriately reflect segment profit. Compared with the previous method, profit decreased by ¥54 million in the Directly Operated Stores Product Sales Business and increased by ¥54 million in the Wholesale Business.