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Pharma Foods International (2929) · FactRestated

Change in the reporting segments to B2B and B2C categories

First written in FY2022-Q2. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q2 – FY2022-Q3AdvancedFY20222022: 42022
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Review of Performance Management Categories and Cost Allocation by Customer Business TypeA theme 9 companies write about · 0 as a headwind · 1 as a tailwind

3 other companies' latest entry also says "Restated".

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Full recordFilings, disclosures and news, newest first
  1. FY2023-Q1RestatedAnnual report

    「From the second quarter consolidated accounting period of the previous fiscal year, the names of the reportable segments were changed from the previous three segments, “Functional Materials,” “Mail-Order Sales” and “Biomedical,” to the three segments “B2B,” “B2C” and “Biomedical,” to more appropriately reflect the business activities of the Group as a whole. In addition, from the second quarter consolidated accounting period of the previous fiscal year, the classification method for business segments was revised from the previous method based on products and services to a method based on products and services together with their sales channels, following the inclusion of the operating results of 明治薬品株式会社, which became a consolidated subsidiary of the Company, in the consolidated results.」

    The three segments of B2B, B2C and Biomedical reflecting the consolidation of 明治薬品, together with the classification method based on sales channels, continue to be applied.
  2. FY2022AdvancedAnnual report

    「From the current consolidated fiscal year, the reportable segments have been changed from the previous three segments, “Functional Materials,” “Mail-Order Sales” and “Biomedical,” to the three segments “B2B,” “B2C” and “Biomedical.”」

    The change to the B2B, B2C and Biomedical segments reflecting the consolidation of 明治薬品 has been established as the full-year reportable segment structure.
  3. FY2022-Q3RestatedAnnual report

    「From the current second quarter consolidated accounting period, the names of the reportable segments have been changed from the previous three segments, “Functional Materials,” “Mail-Order Sales” and “Biomedical,” to the three segments “B2B,” “B2C” and “Biomedical,” to more appropriately reflect the business activities of the Group as a whole.」

    The three segments of B2B, B2C and Biomedical, reflecting the consolidation of 明治薬品, and the reorganization based on sales channels continue to be applied.
  4. FY2022-Q2First statedAnnual report

    「From the current second quarter consolidated accounting period, the names of the reportable segments have been changed from the previous three segments, “Functional Materials,” “Mail-Order Sales” and “Biomedical,” to the three segments “B2B,” “B2C” and “Biomedical,” to more appropriately reflect the business activities of the Group as a whole.」

    The reportable segment names were changed, and following the consolidation of 明治薬品, the classification was revised from products and services to products and services by sales channel.
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Change in the reporting segments to B2B and B2C categories | Pharma Foods International Co.,Ltd. (2929) | Komori