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Itoham Yonekyu Holdings (2296) · FactReview of cost allocation between segments

Business portfolio centered on the processed foods and meat businesses

First written in FY2017-Q1. 11 of 22 entries say "Restated". Latest entry: FY2026-H1.

22entries
10years
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ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2026-H12016: 220162017: 320172018: 120182019: 120192020: 320202021: 320212022: 220222023: 420232024: 120242025: 22025
Same theme, other companies
Two-business-segment structure: processed foods and meatA theme 1 companies write about · 0 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2026-H1Review of cost allocation between segmentsAnnual report

    「From the current interim consolidated accounting period, expense allocations between the Processed Foods and Meat businesses have been reviewed following a change in the departments bearing those expenses. Segment information for the previous interim consolidated accounting period is presented using the revised segmentation.」

    Following a change in the departments bearing expenses, the allocation of expenses between the Processed Foods and Meat businesses was reviewed, and segment information for the same period of the previous year is also presented using the revised segmentation.
  2. FY2025Changes in the allocation of sales and expenses between reportable segmentsAnnual report

    「From the current consolidated fiscal year, the Company has transferred sales to external customers between segments and transferred segment profit or loss between segments in connection with changes in the departments bearing expenses, among other factors.」

    The segments in which external customer sales, expense-bearing departments, accounts receivable and other items are recorded, as well as the allocation of investments and other assets, have been changed to reflect the organizational and management structure.
  3. FY2025-H1Changes in the allocation of customers and SG&A expenses between segmentsAnnual report

    「From the current interim consolidated accounting period, the Company changed the divisions responsible for certain customers and revised its internal management classifications for SG&A expenses, among other measures, and transferred net sales to external customers and segment profit or loss between segments.」

    Following changes in the divisions responsible for certain customers and revisions to the internal management classifications for SG&A expenses, the Company transferred external customer sales and segment profit and other items between segments. Segment information for the same period of the previous year is also presented under the revised classifications.
  4. FY2024-Q2Changes in the business scope and names of affiliated companiesAnnual report

    「In addition, following the organizational restructuring within the Group effective 1 April 2023, the business scope and names of certain principal affiliated companies changed.」

    The Company newly disclosed that the business scope and names of certain affiliated companies changed following the Group's internal organizational restructuring effective 1 April 2023.
  5. FY2024-Q1Reallocation of the logistics business among reportable segmentsAnnual report

    「From the first quarter of the current fiscal year, in connection with the organizational restructuring of the Group, the logistics business previously included in the “Other” segment has been presented within the processed foods and meat businesses, respectively.」

    Following the organizational restructuring effective 1 April 2023, the Company changed its reportable segment classifications and presents the logistics business within the Processed Foods Business and Meat Business.
  6. FY2023RestatedAnnual report

    「The Group has changed the classification of its reportable segments beginning with the current consolidated fiscal year.」

    The change in reportable segments from product- and service-based to organization-based, and the evaluation method using ordinary income, continue to be applied in the annual report.
  7. FY2023-Q3RestatedAnnual report

    「The Company changed the method of classifying its reportable segments from the first quarter of the current consolidated fiscal year, and the comparison and analysis for the third quarter of the current consolidated cumulative period are based on the revised classifications.」

    The organization-based reportable segment classifications changed from the first quarter, and the evaluation method using ordinary income, continue to be applied in the comparison and analysis for the third quarter.
  8. FY2023-Q2RestatedAnnual report

    「The Company changed the method of classifying its reportable segments from the first quarter of the current consolidated fiscal year, and the comparison and analysis for the second quarter of the current consolidated cumulative period are based on the revised classifications.」

    The organization-based reportable segment classifications changed from the first quarter continue to be applied in the comparison and analysis for the second quarter.
  9. FY2023-Q1Change in reportable segments from products and services to organizational units, and change in performance metric from operating income to ordinary incomeAnnual report

    「From the first quarter of the current consolidated cumulative period, in connection with the Group's organizational restructuring, the Company changed its reportable segments from product- and service-based segments, previously based on products, to organization-based segments. In addition, because ordinary income came to be used by the Company's Board of Directors and other management decision-making bodies as the management metric for allocating management resources and evaluating performance, segment profit or loss, previously reconciled to operating income in the quarterly consolidated income statement, is now reconciled to ordinary income.」

    In connection with the organizational restructuring, the Company changed its reportable segments from product- and service-based to organization-based, and changed the metric used to evaluate and reconcile segment profit from operating income to ordinary income.
  10. FY2022-Q2RestatedAnnual report

    「There were no material changes in the nature of the businesses conducted by our group (the Company and its affiliates) during the cumulative second quarter under review. There were also no changes among the major affiliates.」

    The Company explicitly states that there have been no material changes to its business activities, including the Processed Foods Business, Meat Business and Other Business, or to its principal affiliated companies.
  11. FY2022-Q1RestatedAnnual report

    「There were no material changes to the nature of the businesses operated by the Group, comprising the Company and its affiliated companies, during the three-month period ended December 31, 2020. There were also no changes among the major affiliated companies.」

    The Company explicitly states that there have been no material changes to its business activities, including the Processed Foods Business, Meat Business and Other Business, or to its principal affiliated companies.
  12. FY2021-Q3RestatedAnnual report

    「There were no material changes in the nature of the businesses operated by the group, comprising the Company and its affiliates, during the cumulative third quarter of the current consolidated fiscal year. There were also no changes in the group’s principal affiliates.」

    The Company confirms that there have been no material changes to its business activities, including the Processed Foods Business, Meat Business and Other Business, or to its principal affiliated companies.
  13. FY2021-Q2RestatedAnnual report

    「There were no material changes in the nature of the businesses conducted by our group (the Company and its affiliates) during the cumulative second quarter under review. There were also no changes among the major affiliates.」

    The Company confirms that there have been no material changes to its business activities, including the Processed Foods Business, Meat Business and Other Business, or to its principal affiliated companies.
  14. FY2021-Q1RestatedAnnual report

    「There were no material changes to the nature of the businesses operated by the Group, comprising the Company and its affiliated companies, during the three-month period ended December 31, 2020. There were also no changes among the major affiliated companies.」

    The Company explicitly states that there have been no material changes to its business activities or principal affiliated companies.
  15. FY2020-Q3Addition of a consolidated subsidiaryAnnual report

    「In addition, during the third quarter of the current consolidated cumulative period, Yonekyu Corporation, a consolidated subsidiary of the Company, acquired 明治ケンコーハム株式会社 and made it a subsidiary, so it has been included in the scope of consolidation.」

    A new subsidiary was added to the scope of consolidation following Yonekyu Corporation's acquisition of 明治ケンコーハム株式会社.
  16. FY2019Change in the number of Group companiesAnnual report

    「The Group consists of the Company, 57 subsidiaries and 11 affiliated companies, and conducts business primarily in the manufacture and sale of processed meat products, including ham, sausages and prepared processed foods, and meat.」

    The Group's structure has decreased from 58 subsidiaries and 12 affiliated companies in the previous period to 57 subsidiaries and 11 affiliated companies. The classifications of the Processed Foods Business, Meat Business and Other Business remain unchanged.
  17. FY2018Annual disclosure of changes to reportable segment classificationsAnnual report

    「From the current consolidated fiscal year, the Company has changed the classification of certain reportable segments.」

    The annual report continues to disclose the reclassification of the logistics subsidiary and overseeing division from the Processed Foods Business to Other.
  18. FY2018-Q1Changes to Reportable Segment ClassificationAnnual report

    「From the first quarter of the current consolidated fiscal year, the Company changed its internal management structure for its logistics subsidiary and the division overseeing it in order to strengthen coordination between segments. Following this organizational restructuring, these operations, previously included in the Processed Foods Business, were reclassified to Other.」

    The logistics subsidiary and overseeing division previously included in the Processed Foods Business were reclassified to Other following the organizational restructuring.
  19. FY2017RestatedAnnual report

    「The Group has two reportable segments: the Processed Foods Business, which primarily manufactures and sells ham, sausages and prepared processed foods, and the Meat Business, which primarily produces, processes and sells meat.」

    The Group maintains the two reportable segments, the Processed Foods Business and the Meat Business.
  20. FY2017-Q3RestatedAnnual report

    「The Group has two reportable segments: the Processed Foods Business, which primarily manufactures and sells ham, sausages and prepared processed foods, and the Meat Business, which primarily produces, processes and sells meat.」

    The Group maintains the Processed Foods Business and the Meat Business as its two reportable segments.
  21. FY2017-Q2RestatedAnnual report

    「The Group has two reportable segments: the Processed Foods Business, which primarily manufactures and sells ham, sausages and prepared processed foods, and the Meat Business, which primarily produces, processes and sells meat.」

    The Group maintains the two reportable segments, the Processed Foods Business and the Meat Business, and discloses net sales and operating income for the current quarter by segment.
  22. FY2017-Q1First statedAnnual report

    「The Group has two reportable segments: the Processed Foods Business, which primarily manufactures and sells ham, sausages and prepared processed foods, and the Meat Business, which primarily produces, processes and sells meat.」

    Following the business integration, the reportable segments are the Processed Foods Business and the Meat Business.
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Itoham Yonekyu Holdings's next results are scheduled for 2026-11-04. Read the earnings preview
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