Changes to segment performance measurement and cost allocation in response to changes in the business structure
First written in FY2017-Q1. 2 of 3 entries say "Restated". Latest entry: FY2017-Q3.
81 other companies' latest entry also says "Restated".
- FY2017-Q3RestatedAnnual report
「As a result of this change, compared with the previous method, the segment loss for the third quarter of the current consolidated cumulative period improved by ¥12,985 thousand in the Welfare Business, while segment profit decreased by ¥153 thousand in the Automotive-Related Retail Business and by ¥12,832 thousand in Other Businesses.」
The cost allocation method designed to more appropriately reflect operating results by segment continues, and the amounts of the impact of the change on each segment during the third quarter cumulative period have been disclosed. - FY2017-Q2RestatedAnnual report
「As a result of this change, compared with the previous method, segment losses for the second quarter of the current consolidated cumulative period improved by ¥940 thousand in the Automotive-Related Retail Business and ¥8,639 thousand in the Welfare Business, while segment profit in Other Businesses decreased by ¥9,579 thousand.」
The cost allocation method designed to appropriately reflect operating results by segment continues, and the amounts of the impact of the change on each segment have been disclosed. - FY2017-Q1First statedAnnual report
「Through the previous consolidated fiscal year, operating expenses related to the administrative division of consolidated subsidiary ㈱バーデン were allocated based on the ratio of employees' working hours in each segment. As the business structure changed during the current consolidated fiscal year, the allocation method was changed from the employee working-hours ratio beginning in the first quarter of the current consolidated fiscal year, in order to more appropriately reflect operating results by reporting segment. Costs with a clear relationship to a segment are now allocated only to that related segment, while other costs are allocated based on segment contribution profit.」
In response to changes in the business structure, the allocation basis for administrative division expenses was changed to more appropriately reflect performance by segment. The amounts of the impact of the change on each segment's profit or loss have also been disclosed.