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Kanematsu (8020) · InitiativeRestated

Change to the Method of Measuring Reportable Segment Profit

First written in FY2021-Q1. 7 of 8 entries say "Restated". Latest entry: FY2024-Q3.

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5years
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ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2024-Q32020: 120202021: 320212022: 120222023: 220232024: 1
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0 other companies' latest entry also says "Restated".

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  1. FY2024-Q3RestatedAnnual report

    「The Group's reportable segments are organizational units for which separate financial information is available, which the Board of Directors ordinarily uses to allocate management resources and evaluate performance, and which are reviewed periodically.」

    The framework of using and periodically reviewing reportable segments for management resource allocation and performance evaluation continues.
  2. FY2023RestatedAnnual report

    「The Group's reportable segments are organizational units for which separate financial information is available, which the Board of Directors ordinarily uses to allocate management resources and evaluate performance, and which are reviewed periodically.」

    The framework of using and periodically reviewing reportable segments for management resource allocation and performance evaluation has been reconfirmed.
  3. FY2023-Q3RestatedAnnual report

    「The Group's reportable segments are organizational units for which separate financial information is available, which the Board of Directors ordinarily uses to allocate management resources and evaluate performance, and which are reviewed periodically.」

    The existing framework of using and periodically reviewing reportable segments for management resource allocation and performance evaluation continues.
  4. FY2022-Q3RestatedAnnual report

    「The Group's reportable segments are organizational units for which separate financial information is available, which the Board of Directors ordinarily uses to allocate management resources and evaluate performance, and which are reviewed periodically.」

    The existing framework of using and periodically reviewing reportable segments for management resource allocation and performance evaluation continues.
  5. FY2022-Q2RestatedAnnual report

    「The Group's reportable segments are organizational units for which separate financial information is available, which the Board of Directors ordinarily uses to allocate management resources and evaluate performance, and which are reviewed periodically.」

    The existing framework of using reportable segments to allocate management resources and evaluate performance continues.
  6. FY2022-Q1RestatedAnnual report

    「The Group's reportable segments are organizational units for which separate financial information is available, which the Board of Directors ordinarily uses to allocate management resources and evaluate performance, and which are reviewed periodically.」

    The existing framework of using reportable segments to allocate management resources and evaluate performance continues.
  7. FY2021-Q3RestatedAnnual report

    「The profit measure for reportable segments had previously been operating profit, but we changed the measurement method from the first quarter after considering comparability with other management indicators. Following the change, reportable segment profit is quarterly profit attributable to owners of the parent. Accordingly, reportable segment profit for the third-quarter consolidated cumulative period of the previous fiscal year has also been restated and presented as quarterly profit attributable to owners of the parent.」

    The Company reconfirmed the change in the measurement method for reportable segment profit from operating profit to quarterly profit attributable to owners of the parent, as well as the change in presentation for the same period of the previous year.
  8. FY2021-Q1First statedAnnual report

    「The profit measure for reportable segments had previously been operating profit, but we changed the measurement method from the first quarter after considering comparability with other management indicators. Following the change, reportable segment profit is quarterly profit attributable to owners of the parent. Accordingly, reportable segment profit for the first-quarter consolidated cumulative period of the previous fiscal year has also been restated and presented as quarterly profit attributable to owners of the parent.」

    The measure of reportable segment profit was changed from operating profit to quarterly profit attributable to owners of the parent, and the presentation for the same period of the previous year was also changed.
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Kanematsu's next results are scheduled for 2026-11-05. Read the earnings preview
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Change to the Method of Measuring Reportable Segment Profit | KANEMATSU CORPORATION (8020) | Komori