SoftBank Corp. (9434) · PolicyRestated
Addition of Share-Based Compensation Expense to Adjusted EBITDA
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Change in EBITDA DefinitionA theme 3 companies write about · 0 as a headwind · 0 as a tailwind
2 other companies' latest entry also says "Restated".
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Full recordFilings, disclosures and news, newest first
- FY2022-Q3RestatedAnnual report
「Beginning with the current third-quarter cumulative consolidated period, we revised the definition of adjusted EBITDA to include share-based compensation expense. Accordingly, the figures for the same period of the previous year have been restated.」
The disclosure definition of adjusted EBITDA, which adds share-based compensation expense, was continued, and adjusted EBITDA for the period was ¥1,384.6 billion. - FY2022-Q2First statedAnnual report
「Beginning with the current second-quarter cumulative consolidated period, we revised the definition of adjusted EBITDA to include share-based compensation expense. Accordingly, the figures for the same period of the previous year have been restated.」
The definition of adjusted EBITDA was changed from the three-month period ended 30 June 2021, and a disclosure policy of adding share-based compensation expense was introduced. The figures for the same period of the previous year have also been restated.