Change to Business Revenue Disclosures by Management Category
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 4 of 26 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Transaction volume, previously presented in the notes to the quarterly consolidated income statements, is omitted from the current consolidated fiscal year onward because it is presented under consolidated segment transaction volume in “II. Business Overview, 2. Management's Analysis of Financial Position, Operating Results and Cash Flows, (1) Operating Results.”」
The method of consolidating transaction volume into the disclosure of consolidated segment transaction volume continues for the full fiscal year. - FY2023-Q3RestatedAnnual report
「Transaction volume, previously presented in the notes to the quarterly consolidated income statements, is omitted from the current consolidated fiscal year onward because it is presented under consolidated segment transaction volume in “II. Business Overview, 2. Management's Analysis of Financial Position, Operating Results and Cash Flows, (1) Operating Results.”」
Transaction volume has been consolidated into the disclosure of consolidated segment transaction volume, and the disclosure method based on business categories continues. - FY2023-Q1RestatedAnnual report
「Consolidated operating revenue by segment」
The Group continues to disclose business revenue by the management categories of credit, cards and payments, finance and other, and by the 2 categories of domestic and overseas. - FY2022-Q3RestatedAnnual report
「For operating revenue in the consolidated income statement, the Group has changed its method from the first quarter by presenting revenue from business activities in aggregate as “business revenue” and disclosing the breakdown of business revenue by the Group's revenue management categories, hereinafter referred to as “management categories,” in the notes to the quarterly consolidated income statements. The content of other related notes has also been changed.」
The Group continues to aggregate operating revenue as business revenue and disclose it by the management categories of credit, cards and payments, finance and other. - FY2022-Q1First statedAnnual report
「For operating revenue in the consolidated income statement, the Group has changed its method from the first quarter of the current consolidated fiscal year by presenting revenue from business activities in aggregate as “business revenue” and disclosing the breakdown of business revenue by the Group's revenue management categories, hereinafter referred to as “management categories,” in the notes to the quarterly consolidated income statements. The content of other related notes has also been changed.」
Disclosure was changed from the previous revenue categories based on contract type to disclosure based on the business and management categories of credit, cards and payments, finance and other. The Group explained that the change was made to facilitate flexible disclosure as it promotes new business development, particularly in Southeast Asia.