Change in the Method of Disclosing Revenue by Business
First written in FY2022-Q1. 1 of 2 entries say "Reframed", first in FY2024-Q2. Latest entry: FY2024-Q2.
Orient moved to the "Worse" side of this theme in 2023, 2 years before the typical company in this theme (2025).
The whole theme swung hardest in 2025: 4 of 26 companies on the "Worse" side.
9 other companies' latest entry also says "Reframed".
- FY2024-Q2ReframedAnnual report
「Business revenue in the quarterly consolidated income statement had been presented separately as "revenue from the credit sales business" and "revenue from other businesses." Following the change to present it as "business revenue," the note "Breakdown of revenue from the credit sales business" in "Notes to the quarterly consolidated income statement" has been changed to "Breakdown of business revenue" from the first quarter of the current fiscal year.」
Following the change to present business revenue on a single line, the note was also changed from "Breakdown of revenue from the credit sales business" to "Breakdown of business revenue." - FY2022-Q1First statedAnnual report
「Business revenue had previously been disclosed by segment as a breakdown of business revenue. From the first quarter of the current consolidated fiscal year, the Company changed the disclosure method to present revenue by business.」
In light of the application of the revenue recognition standard, the business revenue note was changed from revenue by division to revenue by business corresponding to the segment classifications.