Introduction of Business Profit and Changes to Segment Profit
First written in FY2026-H1. 3 of 4 entries say "Restated". Latest entry: 2026-07-31.
The whole theme swung hardest in 2026: 2 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- 2026-07-31RestatedEarnings
「Business profit is calculated by adding equity-method investment gains and losses and asset-rotation business gains and losses to operating profit,」
The company continues to use business profit as a profit indicator comprising operating profit, equity-method investment gains and losses, and asset-rotation business gains and losses. - FY2026RestatedAnnual report
「In connection with establishing business profit, calculated by adding equity-method investment gains or losses and asset-recycling business gains or losses to operating profit, as a new profit metric to appropriately reflect the new growth strategies set out in the Management Plan [2025-2030], for which the current consolidated fiscal year is the first year, the company has changed segment profit from operating profit to business profit from the current consolidated fiscal year.」
The annual report confirms that business profit has been adopted as a new profit metric and applied to segment profit from the current fiscal year. - 2026-04-30RestatedEarnings
「In addition, to appropriately reflect the new growth strategy set out in Management Plan [2025–2030], we have established "business profit" as a new profit indicator.」
Business profit, comprising operating profit, equity-method investment gains and losses, and asset-rotation business gains and losses, has continued to be applied as a new profit indicator for the full fiscal year. - FY2026-H1First statedAnnual report
「In addition, to appropriately reflect the new growth strategies set out in the Management Plan [2025-2030], the company has established business profit as a new profit metric. Business profit is calculated by adding equity-method investment gains or losses and asset-recycling business gains or losses to operating profit.」
In line with the Management Plan [2025-2030], the company introduced business profit and defined it as operating profit plus equity-method investment gains or losses and asset-recycling business gains or losses. From the current interim period, segment profit has also been changed from operating profit to business profit.