Change in revenue classification of other broadcasting-related income
First written in FY2023-Q1. 3 of 6 entries say "Reframed", first in FY2024-Q2. Latest entry: FY2025-H1.
Tbs Holdings moved to the "Worse" side of this theme in 2024, 1 year 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".
- FY2025-H1ReframedAnnual report
「From the previous consolidated fiscal year, part of other business revenue in the Media and Content business has been included in other broadcast-related revenue for aggregation purposes. Disaggregated information on revenue from contracts with customers for the previous interim consolidated period has also been prepared under the revised classification.」
The reclassification of other broadcast-related revenue and other business revenue has also been applied to comparative information for the current interim period. - FY2024ReframedAnnual report
「From the current consolidated fiscal year, part of other business revenue in the Media and Content business has been included in other broadcast-related revenue for aggregation purposes.」
The classifications of other broadcast-related revenue and other business revenue were reorganized, and prior-year comparative information was disclosed under the revised classifications. - FY2024-Q2ReframedAnnual report
「Other revenue amounted to ¥9,562 million, up 28.0% year on year, due in part to the transfer of the Media business from the business division.」
The transfer of the Media business from the business division to the Television division resulted in a change in the business structure affecting the classification and comparison of other revenue. - FY2023RestatedAnnual report
「From the current consolidated fiscal year, part of other broadcast-related revenue in the Media and Content business has been included in other business revenue for aggregation purposes. Disaggregated information on revenue from contracts with customers for the previous consolidated fiscal year has been prepared under the revised classification.」
The revised disclosure method for classifying part of other broadcast-related revenue as other business revenue has also been applied to comparative information for the full year. - FY2023-Q3RestatedAnnual report
「From the first quarter consolidated accounting period, part of other broadcast-related revenue in the Media and Content business has been included in other business revenue for aggregation purposes. Disaggregated information on revenue from contracts with customers for the cumulative third quarter consolidated period of the previous fiscal year has also been disclosed under the revised classification.」
The accounting and disclosure treatment of reclassifying part of other broadcast-related revenue as other business revenue has continued to be applied to comparative information for the current quarter. - FY2023-Q1First statedAnnual report
「From the first quarter consolidated accounting period, part of other broadcast-related revenue in the Media and Content business has been included in other business revenue for aggregation purposes.」
From the current quarter, part of other broadcast-related revenue in the Media and Content business was reclassified as other business revenue, and comparative information for the same period of the previous year was disclosed under the revised classification.