Review of segment management in connection with business diversification
First written in FY2016. 14 of 23 entries say "Restated". Latest entry: FY2026.
Dream Incubator moved to the "Worse" side of this theme in 2021.
3 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group’s reportable segments are subject to regular review by the Board of Directors for decisions on the allocation of management resources and evaluation of performance. The Group has 2 reportable segments: Business Produce and Venture Investment.」
The 2-segment structure comprising Business Produce and Venture Investment has remained in place following the deconsolidation of アイペット and other entities. - FY2025RestatedAnnual report
「The Group’s reportable segments are subject to regular review by the Board of Directors for decisions on the allocation of management resources and evaluation of performance. The Group has 2 reportable segments: Business Produce and Venture Investment.」
The 2-segment structure has remained in place following the deconsolidation of アイペット and other entities. - FY2024RestatedAnnual report
「The Group’s reportable segments are subject to regular review by the Board of Directors for decisions on the allocation of management resources and evaluation of performance. The Group has 2 reportable segments: Business Produce and Venture Investment.」
The management structure comprising 2 reportable segments, Business Produce and Venture Investment, has remained in place following the sale of アイペット. - FY2024-Q3RestatedAnnual report
「In the first quarter of the current consolidated fiscal year, following the sale of the shares of アイペットホールディングス株式会社 in the previous consolidated fiscal year, the Pet Lifestyle segment was discontinued, leaving 2 reportable segments: Business Produce and Venture Investment.」
Following the sale of the shares of アイペットホールディングス株式会社, the Pet Lifestyle segment was discontinued, and the management structure comprising 2 reportable segments, Business Produce and Venture Investment, remains ongoing. - FY2024-Q2RestatedAnnual report
「In the first quarter of the current consolidated fiscal year, following the sale of the shares of アイペットホールディングス株式会社 in the previous consolidated fiscal year, the Pet Lifestyle segment was discontinued, leaving 2 reportable segments: Business Produce and Venture Investment.」
Following the sale of the shares of アイペットホールディングス株式会社, the Pet Lifestyle segment was discontinued, and the reorganization into 2 reportable segments, Business Produce and Venture Investment, continues to be disclosed. - FY2024-Q1ReframedAnnual report
「In the first quarter of the current consolidated fiscal year, following the sale of the shares of アイペットホールディングス株式会社 in the previous consolidated fiscal year, the Pet Lifestyle segment was discontinued, leaving 2 reportable segments: Business Produce and Venture Investment.」
Following the sale of the shares of アイペットホールディングス株式会社, the Pet Lifestyle segment was discontinued and the reportable segments were reorganized into 2 segments. - FY2023-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the HR Innovation segment and Fan Marketing segment have been excluded from the reportable segments.」
The deconsolidation following the transfer of all shares in ワークスタイルラボ and ピークス, and the exclusion of both segments from the reportable segments, continue to be disclosed. - FY2023-Q1ReframedAnnual report
「As a result, the HR Innovation segment and Fan Marketing segment have been excluded from the reportable segments.」
Following the sale and deconsolidation of ワークスタイルラボ and ピークス, HR Innovation and Fan Marketing were excluded from the reportable segments, and the reportable segments were reorganized. - FY2022-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, because 株式会社ピークス, a consolidated subsidiary included in Other, had become quantitatively significant, the company established the Fan Marketing segment and changed the method of presenting it as a reportable segment.」
The reorganization of reportable segments to present 株式会社ピークス separately as the Fan Marketing segment remains ongoing. - FY2022-Q1ReframedAnnual report
「From the first quarter of the current consolidated fiscal year, because 株式会社ピークス, a consolidated subsidiary included in Other, had become quantitatively significant, the company established the Fan Marketing segment and changed the method of presenting it as a reportable segment.」
Following the increased quantitative significance of 株式会社ピークス, the Fan Marketing segment was established and added to the reportable segments. - FY2021-Q2RestatedAnnual report
「With the aim of expanding peripheral businesses operated by the Group’s principal investment and development targets, the company changed the reportable segment formerly designated as Insurance to Pet Lifestyle. It also established the HR Innovation category for 株式会社ワークスタイルラボ, a consolidated subsidiary that had formed part of Other, and changed the method of presenting it as a reportable segment.」
The reorganization and renaming of reportable segments aimed at expanding peripheral businesses of the Group’s principal investment and development targets continues to be disclosed. - FY2021-Q1ReframedAnnual report
「In the first quarter of the current consolidated fiscal year, the company changed the names of its reportable segments from Professional Services to Business Produce, from Sales Investment to Venture Investment, and from Insurance to Pet Lifestyle. In addition, for 株式会社ワークスタイルラボ, a consolidated subsidiary that had formed part of Other, the company established the HR Innovation category and designated it as a reportable segment.」
The names of the reportable segments were changed to align with the business policy, and ワークスタイルラボ was established as a standalone HR Innovation segment. - FY2019-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, Dream Incubator Vietnam Joint Stock Company, a consolidated subsidiary that had previously formed part of the Strategic Consulting segment, and 株式会社DI Asia, which had been included in the Other segment and changed its corporate name from 株式会社DIマーケティング during the first quarter, were integrated as part of a management integration aimed at expanding services in Asia. Following a review of the performance management categories, the Strategic Consulting segment and Other segment were combined and classified as the Professional Services segment.」
Following the management integration of the Vietnam subsidiary and DI Asia, the review of performance management categories under which Strategic Consulting and Other are managed as Professional Services continues to be disclosed. - FY2019-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, Dream Incubator Vietnam Joint Stock Company, a consolidated subsidiary that had previously formed part of the Strategic Consulting segment, and 株式会社DI Asia, which had been included in the Other segment and changed its corporate name from 株式会社DIマーケティング during the first quarter, were integrated as part of a management integration aimed at expanding services in Asia. Following a review of the performance management categories, the Strategic Consulting segment and Other segment were combined and classified as the Professional Services segment.」
The review of performance management categories and reorganization into the Professional Services segment following the management integration of the Vietnam subsidiary and DI Asia continues to be disclosed. - FY2019-Q1ReframedAnnual report
「Dream Incubator Vietnam Joint Stock Company, a consolidated subsidiary that had previously formed part of the Strategic Consulting segment, and 株式会社DI Asia, which had been included in the Other segment and changed its corporate name from 株式会社DIマーケティング during the first quarter of the current consolidated fiscal year, were integrated as part of a management integration aimed at expanding services in Asia. Following a review of the performance management categories, the Strategic Consulting segment and Other segment were combined and classified as the Professional Services segment. As a result, the Group’s segment structure changed from 4 categories, the Strategic Consulting segment, Sales Investment segment, Insurance segment and Other segment, to 3 categories: the Professional Services segment, Sales Investment segment and Insurance segment.」
Following the management integration aimed at expanding services in Asia, the Strategic Consulting segment and Other segment were combined into the Professional Services segment, reducing the reportable categories from 4 to 3. - FY2018ReframedAnnual report
「The Group’s reportable segments are subject to regular review by the Board of Directors for decisions on the allocation of management resources and evaluation of performance. The Group has 3 reportable segments: the Strategic Consulting segment, Sales Investment segment and Insurance segment.」
Although the Other segment is described in relation to the business activities, the financial reporting structure comprises 3 reportable segments. - FY2018-Q3RestatedAnnual report
「From the previous consolidated fiscal year, the company changed the name of the business category from the Consulting Business to the Strategic Consulting Business. This name change has no effect on segment information.」
The name change from the Consulting Business to the Strategic Consulting Business, and the absence of any effect on segment information, continue to be disclosed. - FY2018-Q2RestatedAnnual report
「From the previous consolidated fiscal year, the company changed the name of the business category from the Consulting Business to the Strategic Consulting Business. This name change has no effect on segment information.」
The name change from the Consulting Business to the Strategic Consulting Business, and the absence of any effect on segment information, continue to be disclosed. - FY2018-Q1ReframedAnnual report
「From the previous consolidated fiscal year, the company changed the name of the business category from the Consulting Business to the Strategic Consulting Business. This name change has no effect on segment information.」
The name of the business category and segment changed from the Consulting Business to the Strategic Consulting Business. However, the company states that this has no effect on segment information. - FY2017-Q3RestatedAnnual report
「In the previous consolidated fiscal year, 株式会社リバリュー, which comprised the Asset Liquidation segment, was sold, and 日本知財ファンド1号投資事業有限責任組合, which comprised the Intellectual Property segment, completed its liquidation. Accordingly, the relevant segment has been discontinued from the first quarter of the current consolidated accounting period.」
The reorganization of reportable segments following the business sale and fund liquidation continues to be disclosed in the current quarter. - FY2017-Q2RestatedAnnual report
「In the previous consolidated fiscal year, 株式会社リバリュー, which comprised the Asset Liquidation segment, was sold, and 日本知財ファンド１号投資事業有限責任組合, which comprised the Intellectual Property segment, completed its liquidation. Accordingly, the relevant segment has been discontinued from the first quarter of the current consolidated accounting period.」
The reorganization of reportable segments following the business sale and fund liquidation continues to be disclosed in the current quarter. - FY2017-Q1ReframedAnnual report
「The company sold all shares of 株式会社リバリュー, which comprised the Asset Liquidation segment, in the previous consolidated fiscal year, and 日本知財ファンド1号投資事業有限責任組合, which comprised the Intellectual Property Rights segment, completed its liquidation. As a result, from the first quarter of the current consolidated fiscal year, the Group’s reportable segments are the Consulting segment, Sales Investment segment, Insurance segment and Other segment.」
Following the business sale and fund liquidation, the reportable segments were reorganized from their previous structure into 4 segments. - FY2016First statedAnnual report
「In the current consolidated fiscal year, the Intellectual Property Rights segment, which had been included in Other through the previous consolidated fiscal year, has been designated as a reportable segment because its quantitative significance has increased. In addition, some expenses and assets related to operating activities not attributable to segments had previously been allocated to each segment. From the current consolidated fiscal year, these are instead recorded as corporate expenses and assets in the adjustments to segment profit or loss and assets. This change reflects a review of performance management methods in response to further business diversification.」
In response to business diversification, intellectual property rights were established as a standalone segment, and the management method for corporate expenses and assets was changed.