Change in the method of calculating reportable segment profit following the transition to a holding company structure
First written in FY2021-Q3. 1 of 16 entries say "Advanced", first in FY2021. Latest entry: FY2026.
0 other companies' latest entry also says "Other".
- FY2026Updated the full-year allocation impactAnnual report
「The ¥23 million adjustment to segment profit or loss comprises a ¥345 million negative elimination of intersegment transactions and ¥369 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For FY2026 after the transition to a holding company structure, the company updated the breakdown showing a ¥23 million segment profit adjustment and ¥369 million in corporate profit. - FY2026-H1Updated the interim-period allocation impactAnnual report
「The ¥10 million negative adjustment to segment profit or loss comprises a ¥358 million negative elimination of intersegment transactions and ¥348 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For the interim period after the transition to a holding company structure, the company updated the breakdown showing a negative ¥10 million segment profit adjustment and ¥348 million in corporate profit. - FY2025Updated the full-year allocation impactAnnual report
「The ¥10 million adjustment to segment profit comprises a ¥397 million negative elimination of intersegment transactions and ¥408 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For FY2025 after the transition to a holding company structure, the adjustment arising from the allocation of corporate expenses and other items changed from a negative ¥130 million in the previous year to ¥10 million, and the company disclosed corporate profit of ¥408 million. - FY2025-H1Updated the interim-period allocation impactAnnual report
「The ¥37 million negative adjustment to segment profit comprises a ¥422 million negative elimination of intersegment transactions and ¥385 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For the interim period after the transition to a holding company structure, the company updated the segment profit adjustment and the breakdown of corporate profit and general and administrative expenses attributable to the holding company. - FY2024Updated the full-year allocation impactAnnual report
「The ¥130 million negative adjustment to segment profit comprises a ¥426 million negative elimination of intersegment transactions and ¥295 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For FY2024 after the transition to a holding company structure, the company updated the segment profit adjustment and the breakdown of corporate profit and general and administrative expenses attributable to the holding company. - FY2024-Q3Updated the cumulative third-quarter impact of segment allocationsAnnual report
「The ¥92 million negative adjustment to segment profit comprises a ¥123 million negative elimination of intersegment transactions and ¥31 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For the cumulative third quarter after the transition to a holding company structure, the company updated the segment profit adjustment and the breakdown of corporate profit and general and administrative expenses attributable to the holding company. - FY2024-Q2Updated the cumulative second-quarter impact of segment allocationsAnnual report
「The ¥82 million negative adjustment to segment profit comprises a ¥205 million negative elimination of intersegment transactions and ¥122 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For the cumulative second quarter after the transition to a holding company structure, the company updated the segment profit adjustment and the breakdown of corporate profit and general and administrative expenses attributable to the holding company. - FY2024-Q1Updated the first-quarter impact of segment allocationsAnnual report
「The ¥50 million negative adjustment to segment profit or loss comprises a ¥172 million negative elimination of intersegment transactions and ¥121 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For the first quarter after the transition to a holding company structure, the company updated the segment profit adjustment and the breakdown of corporate profit and general and administrative expenses attributable to the holding company. - FY2023Updated the full-year allocation impactAnnual report
「The ¥128 million negative adjustment to segment profit comprises a ¥138 million negative elimination of intersegment transactions and ¥9 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For reportable segment profit after the transition to a holding company structure, the company updated the full-year adjustment and the breakdown of corporate profit and general and administrative expenses attributable to the holding company. - FY2023-Q3Updated the allocation impact for the cumulative third quarterAnnual report
「The ¥29 million negative adjustment to segment profit comprises a ¥260 million negative elimination of intersegment transactions and ¥231 million in unallocated corporate profit. Corporate profit consists primarily of revenue and general and administrative expenses of the holding company that are not attributable to reportable segments.」
For reportable segment profit after the transition to a holding company structure, the company updated the cumulative third-quarter adjustment and the breakdown of holding-company revenue and general and administrative expenses not allocated to the segments. - FY2022Updated the full-year allocation impactAnnual report
「As a result, for the current consolidated fiscal year, compared with the previous calculation method, segment profit for the Construction Materials segment decreased by ¥290 million and segment profit for the Construction Work segment decreased by ¥111 million, while the adjustment to segment profit increased by ¥401 million through the allocation of corporate expenses.」
The company disclosed the impact of the post-transition method of allocating corporate expenses on full-year segment profit for FY2022. - FY2022-Q3Updated the allocation impact for the cumulative third quarterAnnual report
「As a result, for the cumulative third quarter of the current consolidated fiscal year, compared with the previous calculation method, segment profit for the Construction Materials segment decreased by ¥290 million and segment profit for the Construction Work segment decreased by ¥111 million, while the adjustment to segment profit increased by ¥401 million through the allocation of corporate expenses.」
For the post-transition method of allocating corporate expenses, the company disclosed the same impact for the cumulative third quarter: segment profit for Construction Materials decreased by ¥290 million, segment profit for Construction Work decreased by ¥111 million, and the adjustment increased by ¥401 million. - FY2022-Q2Updated the allocation impact for the cumulative second quarterAnnual report
「As a result, for the cumulative second quarter of the current consolidated fiscal year, compared with the previous calculation method, segment profit for the Construction Materials segment decreased by ¥290 million and segment profit for the Construction Work segment decreased by ¥111 million, while the adjustment to segment profit increased by ¥401 million through the allocation of corporate expenses.」
For the post-transition method of allocating corporate expenses, the company reported that for the cumulative second quarter, segment profit for Construction Materials decreased by ¥290 million, segment profit for Construction Work decreased by ¥111 million, and the adjustment increased by ¥401 million. - FY2022-Q1Updated the quarterly allocation impactAnnual report
「Following the Group's transition to a holding company structure on 1 October 2020, from the third quarter of the previous consolidated fiscal year it changed its method of allocating a portion of corporate expenses that had not previously been allocated to reportable segments. As a result, for the cumulative first quarter of the current consolidated fiscal year, compared with the previous calculation method, segment profit for the Construction Materials segment decreased by ¥155 million and segment profit for the Construction Work segment decreased by ¥58 million, while the adjustment to segment profit increased by ¥213 million through the allocation of corporate expenses.」
The company updated its disclosure of the impact of the post-transition method of allocating corporate expenses to segments for the cumulative first quarter on Construction Materials, Construction Work and the adjustment. - FY2021AdvancedAnnual report
「As a result, for the current consolidated fiscal year, compared with the previous calculation method, segment profit for the Construction Materials segment decreased by ¥272 million and segment profit for the Construction Work segment decreased by ¥137 million, while the adjustment to segment profit increased by ¥409 million through the allocation of corporate expenses.」
The company specifically disclosed the full-year impact of the post-transition method of allocating corporate expenses on segment profit for Construction Materials and Construction Work and on the adjustment. - FY2021-Q3First statedAnnual report
「Following the Group's transition to a holding company structure on 1 October 2020, from the third quarter of the current consolidated fiscal year it changed its method of allocating a portion of corporate expenses that had not previously been allocated to reportable segments. Compared with the previous calculation method, this reduced segment profit for the Construction Materials segment by ¥136 million and segment profit for the Construction Work segment by ¥68 million, while increasing the adjustment to segment profit by ¥204 million through the allocation of corporate expenses.」
Following the transition to a holding company structure, the company changed its method of allocating corporate expenses to reportable segments as of 1 October 2020 and disclosed the impact on segment profit for Construction Materials and Construction Work, as well as on the adjustment.