Change in the Method of Calculating Segment Profit
First written in FY2021-Q1. 4 of 6 entries say "Restated". Latest entry: FY2026.
72 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「From the current consolidated fiscal year, the Company changed the method of calculating profit and other measures for each reportable segment to reflect the profit or loss of equity-method affiliates. ... Segment profit = Operating profit + Equity in earnings (losses) of investments accounted for using the equity method」
To reflect its collaboration with TVE and 日本フェンオール, the Company also applied in its annual report the method of calculating segment profit that adds equity in earnings (losses) of investments accounted for using the equity method. - FY2026-H1ReframedAnnual report
「Accordingly, from the current interim consolidated accounting period, the Company changed the method of calculating profit and other measures for each reportable segment to reflect the profit or loss of equity-method affiliates. The revised method of calculating profit for each reportable segment is as follows: Segment profit = Operating profit + Equity in earnings (losses) of investments accounted for using the equity method」
To reflect its capital and business alliances with TVE and 日本フェンオール in segment performance, the Company changed the calculation method to add equity in earnings (losses) of investments accounted for using the equity method. Information for the same period of the previous year is also presented under the revised criteria. - FY2021RestatedAnnual report
「The Company also decided to allocate goodwill amortization and corporate expenses, which had previously been reconciliation items between total segment profit and operating profit, to each segment based on reasonable criteria when calculating segment profit.」
The Company continues to apply in its annual report the method of calculating segment profit that allocates goodwill amortization and corporate expenses to each segment. - FY2021-Q3RestatedAnnual report
「In addition, to evaluate the performance of each reportable segment more appropriately, the Company changed the method to include goodwill amortization in each reportable segment and also changed the method to allocate corporate expenses to each reportable segment.」
The Company continues to apply the method of calculating segment profit that allocates goodwill amortization and corporate expenses to each reportable segment in its third-quarter report. - FY2021-Q2RestatedAnnual report
「In addition, to evaluate the performance of each reportable segment more appropriately, the Company changed the method to include goodwill amortization in each reportable segment and also changed the method to allocate corporate expenses to each reportable segment.」
The Company continues to apply the method of calculating segment profit that allocates goodwill amortization and corporate expenses to each reportable segment in its first-half report. - FY2021-Q1First statedAnnual report
「The Company changed the method to include goodwill amortization in each reportable segment and also changed the method to allocate corporate expenses to each reportable segment.」
To evaluate segment performance more appropriately, the Company changed the method to include goodwill amortization in each segment and allocate corporate expenses to each segment.