Komori
Shimadzu (7701) · InitiativeRestated

Change in the Allocation Method for Corporate Expenses in Managing Reportable Segments

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
Same theme, other companies
Change in the Method of Measuring Reporting Segment ProfitA theme 116 companies write about · 0 as a headwind · 19 as a tailwind

70 other companies' latest entry also says "Restated".

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Showing 14 of the 116 companies compared. The sentences above are computed from all 116.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「In addition, from the first quarter, the method of allocating costs of administrative departments was changed to one based on more rational criteria in order to manage performance by reporting segment more appropriately. For year-on-year comparisons, the figures for the same period of the previous year have been reclassified using the revised calculation method.」

    The change in the method of allocating corporate expenses for the purpose of managing the performance of reportable segments, together with the reclassification of prior-period figures based on the revised method, has been reconfirmed.
  2. FY2022-Q2RestatedAnnual report

    「In addition, from the first quarter, the method of allocating costs of administrative departments was changed to one based on more rational criteria in order to manage performance by reporting segment more appropriately. For year-on-year comparisons, the figures for the same period of the previous year have been reclassified using the revised calculation method.」

    The change in the method of allocating corporate expenses for the purpose of managing the performance of reportable segments, together with the reclassification of prior-period figures based on the revised method, has been reconfirmed.
  3. FY2022-Q1First statedAnnual report

    「Beginning with the first quarter of the consolidated fiscal period, we changed the allocation method for corporate expenses to a method based on more rational criteria in order to manage the performance of each reportable segment more appropriately. For year-on-year comparisons, figures for the same period of the previous year have been reclassified using the revised calculation method.」

    The allocation method for corporate expenses was changed from the first quarter to improve reportable-segment performance management, and comparative figures were recast using the new method.
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