Reclassification of Comparative Figures Accompanying a Change in Presentation
First written in FY2022-Q1. 3 of 6 entries say "Restated". Latest entry: FY2025.
1 other company's latest entry also says "Restated".
- FY2025RestatedAnnual report
「Provision for shareholder benefit costs 198 276」
Separate presentation of the provision related to the shareholder benefit program continued, and the balance increased from ¥198 million to ¥276 million. - FY2024Separate presentation of the provision for shareholder benefit costs and other itemsAnnual report
「In the previous consolidated fiscal year, the provision for shareholder benefit costs was included in “Other” under “Current liabilities.” As the Company newly established a shareholder benefit program that can be used across the Group, it has been presented separately from the current consolidated fiscal year.」
Following the establishment of the shareholder benefit program, the provision for shareholder benefit costs was presented separately under current liabilities. - FY2022Further changes to cash flow classificationsAnnual report
「In the previous consolidated fiscal year, subsidy income and subsidies received were included in “Changes in other assets (△ indicates an increase)” under “Cash flows from operating activities,” while expenditures for the repayment of long-term borrowings were included in “Other” under “Cash flows from financing activities.” As these amounts became quantitatively material, they have been presented separately from the current consolidated fiscal year.」
In addition to reclassifying comparative figures for the same period of the previous year, subsidy income, repayments of long-term borrowings and deposits received as guarantees were changed to be presented separately in the cash flow statement. - FY2022-Q3RestatedAnnual report
「The presentation method was changed from the end of the previous consolidated fiscal year, and the figures for the cumulative third quarter of the 52nd fiscal year are presented on a reclassified basis reflecting that change.」
Reclassified comparative figures for the same period of the previous year reflecting the change in presentation method continued to be disclosed for the key management indicators for the third quarter. - FY2022-Q2RestatedAnnual report
「The presentation method was changed from the end of the previous consolidated fiscal year, and the figures for the cumulative second quarter of the 52nd fiscal year are presented on a reclassified basis reflecting that change.」
Reclassified comparative figures reflecting the change in presentation method continued to be disclosed for the key management indicators for the second quarter. - FY2022-Q1First statedAnnual report
「The presentation method was changed from the end of the previous consolidated fiscal year, and the figures for the cumulative first quarter of the 52nd fiscal year are presented on a reclassified basis reflecting that change.」
It was newly disclosed that the presentation method had been changed from the end of the previous consolidated fiscal year and that comparative figures for the same period of the previous year were presented on a reclassified basis.