Changes to Business Segment Classification Due to Organizational Changes
First written in FY2017-Q1. 8 of 14 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2025: 5 of 12 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the allocation basis for corporate expenses has been reviewed in order to more appropriately reflect the underlying profit or loss of each segment. The segment information for the cumulative third quarter of the previous consolidated fiscal year is presented based on the allocation method after the review.」
The review of the allocation basis for corporate expenses implemented from FY2024-Q1 and the restatement of the segment information for the same period of the previous year continue to be applied. - FY2024-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the allocation basis for corporate expenses has been changed in order to more appropriately reflect the underlying profit or loss of each segment. Operating income for the same period of the previous year has been restated using the revised basis.」
The change in the allocation basis for corporate expenses implemented from FY2024-Q1 and the restatement of the figures for the same period of the previous year continue to be applied in the second quarter of the current fiscal year. - FY2024-Q1Review of the allocation basis for corporate expensesAnnual report
「From the first quarter of the current consolidated fiscal year, the allocation basis for corporate expenses has been changed in order to more appropriately reflect the underlying profit or loss of each segment.」
The allocation basis for corporate expenses was changed to more appropriately reflect segment profit or loss, and the segment information for the same period of the previous year was restated using the revised basis. - FY2023-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the reporting segments have been changed by consolidating the former Functional Chemicals segment and Gas and Engineering segment into the Functional Materials segment.」
The Functional Materials segment, formed by consolidating the Functional Chemicals segment and the Gas and Engineering segment, continues to be applied in the third quarter. - FY2023-Q1AchievedAnnual report
「To clarify its growth strategy toward sustainable growth, the Company is consolidating its business strategy and research and development policies. With the aim of generating synergies in business operations, research and technology development, and human resources development by consolidating its technologies, know-how and management resources to support the growth of sustainable businesses, the Functional Chemicals Division and the Gas Division were consolidated into the Functional Materials Division effective 24 June 2022, pursuant to a resolution of the Board of Directors meeting held on 12 May 2022. Accordingly, from the first quarter of the current consolidated fiscal year, the former Functional Chemicals segment and Gas and Engineering segment have been consolidated and changed to the Functional Materials segment.」
The consolidation of the Functional Chemicals Division and the Gas Division planned for FY2022 was implemented effective 24 June 2022, and operations commenced under the Functional Materials Division and segment. - FY2022ReframedAnnual report
「At a meeting of the Board of Directors held on 12 May 2022, the Company resolved to consolidate the Functional Chemicals Division and the Gas Division into the Functional Materials Division effective 24 June 2022. Accordingly, from the following consolidated fiscal year onward, the former Functional Chemicals segment and Gas and Engineering segment will be consolidated and changed to the Functional Materials segment.」
The planned consolidation of the Functional Chemicals Division and the Gas Division, as presented for FY2022, was organised into a plan to change to the Functional Materials segment from the following fiscal year. - FY2021RestatedAnnual report
「From the current fiscal year, following a change in management methods, セイカテクノサービス㈱, which had previously been included in the Functional Chemicals segment, has been reclassified into the Other segment. In addition, 住精科技（揚州）有限公司, which has discontinued the manufacture of gas products and is pursuing a business transformation toward the manufacture of functional chemicals, has also been reclassified from the Gas and Engineering segment to the Other segment.」
The segment classification changes for 2 companies implemented from the first quarter of the previous fiscal year have also been applied to the full-year reporting classifications. - FY2021-Q3RestatedAnnual report
「In addition, from the first quarter of the consolidated fiscal year, following a change in management methods, セイカテクノサービス㈱, which had previously been included in the Functional Chemicals segment, has been reclassified into the Other segment. In addition, 住精科技（揚州）有限公司, which has discontinued the manufacture of gas products and is pursuing a business transformation toward the manufacture of functional chemicals, has also been reclassified from the Gas and Engineering segment to the Other segment.」
The change in the reporting segment classifications of 2 companies following the change in management methods implemented from the first quarter continues to be applied in the third quarter. - FY2021-Q2RestatedAnnual report
「In addition, from the first quarter of the consolidated fiscal year, following a change in management methods, セイカテクノサービス㈱, which had previously been included in the Functional Chemicals segment, has been reclassified into the Other segment. In addition, 住精科技（揚州）有限公司, which has discontinued the manufacture of gas products and is pursuing a business transformation toward the manufacture of functional chemicals, has also been reclassified from the Gas and Engineering segment to the Other segment.」
The change in the reporting segment classifications of 2 companies following the change in management methods implemented from the first quarter continues to be applied in the second quarter. - FY2021-Q1Change in classification following a change in management methodsAnnual report
「In addition, from the first quarter of the current consolidated fiscal year, following a change in management methods, セイカテクノサービス㈱, which had previously been included in the Functional Chemicals segment, has been reclassified into the Other segment. In addition, 住精科技（揚州）有限公司, which has discontinued the manufacture of gas products and is pursuing a business transformation toward the manufacture of functional chemicals, has also been reclassified from the Gas and Engineering segment to the Other segment.」
Following a change in management methods, the reporting segment classifications of セイカテクノサービス㈱ and 住精科技（揚州）有限公司 were changed. - FY2018DroppedAnnual reportThe main text for the fiscal year does not include a separate explanation of the change in the segment classification of the Industrial Chemicals business following the organisational change.
- FY2017-Q3RestatedAnnual report
「In addition, from the first quarter of the consolidated fiscal year, the Industrial Chemicals business, which had belonged to the Chemicals segment, has been reclassified into the Gas and Engineering segment following an organisational change.」
The change in the reporting segment for the Industrial Chemicals business following the organisational change continues to be applied in the segment information for the third quarter. - FY2017-Q2RestatedAnnual report
「In addition, from the first quarter of the consolidated fiscal year, the Industrial Chemicals business, which had belonged to the Chemicals segment, has been reclassified into the Gas and Engineering segment following an organisational change.」
The change in the reporting segment for the Industrial Chemicals business following the organisational change continues to be applied in the segment information for the second quarter of the current fiscal year. - FY2017-Q1First statedAnnual report
「In addition, from the first quarter of the current fiscal year, the Industrial Chemicals business, which had belonged to the Chemicals segment, has been reclassified into the Gas and Engineering segment following an organisational change.」
Following an organisational change, the reporting segment for the Industrial Chemicals business was changed.