Hoya (7741) · PolicyFirst stated

Assessment of underlying earnings power based on profit from normal operating activities

First written in FY2027-H1. . Latest entry: FY2027-H1.

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Measuring Underlying Performance Through Adjusted Operating ProfitA theme 25 companies write about · 1 as a headwind · 19 as a tailwind

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Showing 14 of the 25 companies compared. The sentences above are computed from all 25.

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FY2027-H1First statedAnnual report
「Our Group defines "profit from ordinary business activities" as a management-defined performance measure. This measure provides management's view of one aspect of the company's overall financial performance and is not defined under IFRS Accounting Standards. It may therefore not be comparable with similar measures presented by other companies.」
As a management metric following the adoption of IFRS 18, the Group plans to newly define "profit from ordinary business activities" as operating profit adjusted for foreign exchange gains and losses in operating activities, impairment losses, and other non-recurring gains and losses, and use it to assess underlying earnings power.

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