Changes in the calculation and reconciliation of segment profit
First written in FY2021-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022-Q2.
5 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「As described under Changes in Accounting Policies, we applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first-quarter consolidated accounting period and changed the accounting method for revenue recognition. Accordingly, we also changed the method for calculating profit or loss for business segments. However, these changes had no effect on revenue or segment profit for the current second-quarter cumulative period.」
The method for calculating segment profit and other measures was also changed in connection with the adoption of the Accounting Standard for Revenue Recognition, but the change had no effect on revenue or segment profit for the current second-quarter cumulative period. - FY2022-Q1RestatedAnnual report
「As described under Changes in Accounting Policies, we applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the current first-quarter consolidated accounting period and changed the accounting method for revenue recognition. Accordingly, we also changed the method for calculating profit or loss for business segments. However, these changes had no effect on revenue or segment profit for the current first-quarter cumulative period.」
The method for calculating segment profit or loss was also changed in connection with the adoption of the Accounting Standard for Revenue Recognition, but the change had no effect on revenue or segment profit for the current quarter. - FY2021-Q3RestatedAnnual report
「From the end of the previous consolidated fiscal year, we reviewed the method for adjusting intersegment transactions and changed the method for calculating profit for business segments in order to evaluate and manage the performance of each reportable segment more appropriately. Year-on-year comparisons are based on the revised calculation method.」
The policy of changing the method for adjusting intersegment transactions and calculating business segment profit is being reconfirmed. - FY2021-Q1First statedAnnual report
「From the end of the previous consolidated fiscal year, we reviewed the method for adjusting intersegment transactions and changed the method for calculating profit for business segments in order to evaluate and manage the performance of each reportable segment more appropriately. Segment information for the first quarter of the previous consolidated fiscal year is presented using the revised calculation method.」
The method for adjusting intersegment transactions and the method for calculating business segment profit have been changed from the end of the previous consolidated fiscal year for the purpose of evaluating and managing reportable segments.