Shift of Performance Management Metric to Ordinary Profit
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2025.
1 other company's latest entry also says "Restated".
- FY2025RestatedAnnual report
「Profit for reportable segments is calculated on an ordinary income basis.」
The method of managing segment profit on an ordinary income basis continues. - FY2023RestatedAnnual report
「Profit for reportable segments is calculated on an ordinary income basis.」
The method of managing segment profit on an ordinary income basis continues. - FY2019-Q3RestatedAnnual report
「In addition, the method of calculating profit or loss for business segments has been changed from the previous figure based on operating income adjusted for interest income and interest expense to an ordinary income basis.」
Performance is still managed by calculating profit or loss for business segments on an ordinary income basis. - FY2019-Q2RestatedAnnual report
「In the past, the Group used as segment profit an amount calculated by adjusting operating income for interest income and interest expense. In line with the transition of its performance management metric to ordinary income, the Group changed its segment profit to “ordinary income” from the first quarter of the current consolidated accounting period.」
The practice of using ordinary income rather than an operating income basis as the performance management metric for segment profit continues. - FY2019-Q1First statedAnnual report
「In the past, the Group used as segment profit an amount calculated by adjusting operating income for interest income and interest expense. In line with the transition of its performance management metric to ordinary income, the Group changed its segment profit to “ordinary income” from the first quarter of the current consolidated accounting period.」
The performance management metric for segment profit was changed from an operating income basis to ordinary income.