Changes in reporting-segment classifications and the method of determining internal transaction prices
First written in FY2021-Q3. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2022: 1 of 7 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「Accordingly, the method for calculating profit or loss for each business segment has also been changed. Compared with the previous method, revenue for “Mirise” for the nine months ended the third quarter of the fiscal year under review decreased by ¥438,398 million and segment loss increased by ¥242 million, while revenue for “Power Grid” decreased by ¥72,485 million, with no impact on segment loss.」
The change in the segment calculation method associated with the application of the revenue recognition accounting standard and related standards has continued, and the amounts of the impact on revenue and other items for Mirise and Power Grid have been disclosed. - FY2022-Q2RestatedAnnual report
「Accordingly, the method for calculating profit or loss for each business segment has also been changed. Compared with the previous method, revenue for “Mirise” for the six months ended the second quarter of the fiscal year under review decreased by ¥314,520 million and segment profit decreased by ¥162 million, while revenue for “Power Grid” decreased by ¥58,455 million, with no impact on segment profit.」
The change in the segment calculation method associated with the application of the revenue recognition accounting standard and related standards has continued, and the amounts of the impact on revenue and other items for Mirise and Power Grid have been disclosed. - FY2021-Q3First statedAnnual report
「In addition, from the first quarter of the fiscal year under review, the method for determining revenue and profit or loss for each reportable segment has been changed. Internal revenue or transfer amounts between segments are calculated based on prices determined with reference to market prices and costs.」
The method for determining amounts by reportable segment was changed from the first quarter, and intersegment transactions are calculated using prices determined with reference to market prices and costs.