Changes in the presentation of operating revenue, selling expenses and general and administrative expenses
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
5 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「In addition, from the first quarter of the current consolidated fiscal year, rental income from company-owned properties previously presented as “Rental income” under “Non-operating income,” and income collection agency fees from directly operated stores previously presented under “Other,” have been changed to “Other operating revenue” under “Operating revenue.” Franchisee contributions for energy-saving equipment at stores previously presented as “Contributions received” under “Non-operating income,” and insurance administration fees, insurance proceeds and condolence payments previously presented under “Other,” are now presented net against “Selling, general and administrative expenses.” Comparisons and analyses with the consolidated cumulative period for the same quarter of the previous year and the previous consolidated fiscal year are based on figures after reflecting these reclassifications.」
The company continues to apply the change in the presentation of operating revenue and selling, general and administrative expenses introduced from the first quarter, and to compare the current period with the same period of the previous year and the previous fiscal year using the reclassified figures. - FY2023-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, rental income from company-owned properties previously presented as “Rental income” under “Non-operating income,” and income collection agency fees from directly operated stores previously presented under “Other,” have been changed to “Other operating revenue” under “Operating revenue.” Franchisee contributions for energy-saving equipment at stores previously presented as “Contributions received” under “Non-operating income,” and insurance administration fees, insurance proceeds and condolence payments previously presented under “Other,” are now presented net against “Selling, general and administrative expenses.” Comparisons and analyses with the consolidated cumulative period for the same quarter of the previous year and the previous consolidated fiscal year are based on figures after reflecting these reclassifications.」
From the first quarter of the current fiscal year, rental income, income collection agency fees and other items were reclassified to other operating revenue, while franchisee contributions for energy-saving equipment and other items were presented net against selling, general and administrative expenses. Comparative information is also being analyzed using the reclassified figures.