Change in the calculation method and classification of reportable segments
First written in FY2019-Q1. 6 of 10 entries say "Restated". Latest entry: FY2026-H1.
Fuji Oil moved to the "Worse" side of this theme in 2025.
1 other company's latest entry also says "Reframed".
- FY2026-H1ReframedAnnual report
「From the current interim consolidated accounting period, the Company has allocated and presented corporate expenses that were previously included in “Adjustments” and not allocated to segments among the respective reportable segments.」
The Company changed its method to allocate corporate expenses that had not been allocated to segments among the respective reportable segments, and comparative segment information for the same period of the previous year is presented using the revised method. - FY2022RestatedAnnual report
「From the current consolidated fiscal year, the Company changed its method of presentation so that the manufacture and sale of soy milk and USS soy milk products, previously included in “Soybean Processed Ingredients,” are included in “Emulsified and Fermented Ingredients,” following a review of its management classifications.」
The segment classification transferring soy milk and USS soy milk products from Soybean Processed Ingredients to Emulsified and Fermented Ingredients is also applied in the annual report. - FY2022-Q2RestatedAnnual report
「From the first quarter of the current consolidated accounting period, the Company changed its method of presentation so that the manufacture and sale of soy milk and USS soy milk products, previously included in “Soybean Processed Ingredients,” are included in “Emulsified and Fermented Ingredients,” following a review of its management classifications. Segment information for the cumulative second quarter of the previous consolidated accounting period is presented using the revised classifications.」
The reporting classification under which soy milk and USS soy milk products are transferred from Soybean Processed Ingredients to Emulsified and Fermented Ingredients continues to be applied in the second quarter. - FY2022-Q1ReframedAnnual report
「From the first quarter of the current consolidated accounting period, the Company changed its method of presentation so that the manufacture and sale of soy milk and USS soy milk products, previously included in “Soybean Processed Ingredients,” are included in “Emulsified and Fermented Ingredients,” following a review of its management classifications.」
Following a review of the management classifications, the manufacture and sale of soy milk and USS soy milk products have been transferred from “Soybean Processed Ingredients” to “Emulsified and Fermented Ingredients” for presentation purposes. - FY2020RestatedAnnual report
「From the current consolidated fiscal year, because the quantitative significance of the “Industrial Chocolate Business,” previously included in the “Confectionery and Bakery Ingredients Business,” increased, the Company changed its method of presentation to disclose it as a reportable segment」
The Company continues to apply the separate presentation of the Industrial Chocolate Business following its increased quantitative significance, together with the reorganization of the classifications for plant-based oils and fats, emulsified and fermented ingredients, and soybean processed ingredients. - FY2020-Q3RestatedAnnual report
「FUJI OIL EUROPE, a consolidated subsidiary, was previously included in the “Oils and Fats Business,” but, in light of changes in its business environment, was reclassified from the first quarter of the current consolidated accounting period into the “Plant-Based Oils and Fats Business” and “Industrial Chocolate Business” reportable segments.」
The changes in reportable segment classifications from the first quarter, including the reclassification of FUJI OIL EUROPE in light of changes in its business environment, continue to be applied. - FY2020-Q1ReframedAnnual report
「From the first quarter of the current consolidated accounting period, because the quantitative significance of the “Industrial Chocolate Business,” previously included in the “Confectionery and Bakery Ingredients Business,” increased, the Company changed its method of presentation to disclose it as a reportable segment and divided the “Confectionery and Bakery Ingredients Business” into the “Industrial Chocolate Business” and “Emulsified and Fermented Ingredients Business.”」
Due to the increased quantitative significance of the Industrial Chocolate Business, the Company changed its reporting structure by splitting the former Confectionery and Bakery Ingredients Business into the Industrial Chocolate Business and the Emulsified and Fermented Ingredients Business. - FY2019-Q3RestatedAnnual report
「From the first quarter of the current consolidated accounting period, the Company changed its method of presentation so that costs related to group management at the filing company and certain area headquarters are not allocated to each segment but are presented as adjustments, in order to more accurately reflect the actual operating results of each reportable segment.」
The method of presenting group management costs as adjustments rather than allocating them to each segment continues to be applied. - FY2019-Q2RestatedAnnual report
「From the first quarter of the current consolidated accounting period, the Company changed its method of presentation so that costs related to group management at the filing company and certain area headquarters are not allocated to each segment but are presented as adjustments, in order to more accurately reflect the actual operating results of each reportable segment.」
The change to a calculation method that does not allocate group management costs to each segment continues to be applied in the second-quarter report. - FY2019-Q1First statedAnnual report
「From the first quarter of the current consolidated accounting period, the Company changed its method of presentation so that costs related to group management at the filing company and certain area headquarters are not allocated to each segment but are presented as adjustments, in order to more accurately reflect the actual operating results of each reportable segment. In addition, FUJI OIL (THAILAND) CO., LTD., a consolidated subsidiary, was previously included in “Oils and Fats,” but, in light of changes in its business environment, has been reclassified from the first quarter of the current consolidated accounting period into the “Confectionery and Bakery Ingredients” reportable segment.」
The Company changed its calculation method so that group management costs are not allocated to each segment, and reclassified FUJI OIL (THAILAND) CO., LTD. from “Oils and Fats” to “Confectionery and Bakery Ingredients.”