Changes to Reportable Segments to Reflect Actual Allocation of Management Resources and Management Control Structure
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 5 of 12 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the classification of reportable segments was partially changed, including changes to the segments to which certain divisions are allocated. This change was made because it was determined that the revised presentation would more appropriately reflect operating results based on the actual allocation of management resources and the management structure of the Group.」
The changes to reportable segment classifications and division allocations continue to be presented in line with the actual allocation of management resources and management structure. - FY2023-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the classification of reportable segments was partially changed, including changes to the segments to which certain divisions are allocated. This change was made because it was determined that the revised presentation would more appropriately reflect operating results based on the actual allocation of management resources and the management structure of the Group.」
The changes to reportable segment classifications and division allocations continue to be presented in line with the actual allocation of management resources and management structure. - FY2023-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, the classification of reportable segments was partially changed, including changes to the segments to which certain divisions are allocated. This change was made because it was determined that the revised presentation would more appropriately reflect operating results based on the actual allocation of management resources and the management structure of the Group.」
From the first quarter of the current consolidated fiscal year, the classification of reportable segments and the allocation of certain divisions were changed to present operating results in line with the actual allocation of management resources and management structure.