Komori
en (4849) · InitiativeReframed

Change in segment allocation method to better reflect actual operating conditions

First written in FY2019-Q1. 8 of 11 entries say "Restated". Latest entry: FY2026-H1.

11entries
8years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2019-Q3RestatedFY2020-Q2 – FY20222018: 220182019: 320192020: 220202021: 120212022: 220222023: 020232024: 020242025: 12025
Same theme, other companies
Change in the allocation of revenue and expenses by business within a single segmentA 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-H1ReframedAnnual report

    「Following a change in business strategy, from the current interim consolidated accounting period, the disaggregated information on revenue arising from contracts with customers has been changed to 4 categories: Media, Agents, HR and DX Solutions, and Global.」

    While maintaining a single segment, the disaggregated presentation of revenue was changed to 4 categories in line with the change in business strategy.
  2. FY2022RestatedAnnual report

    「The reporting segments of the Group consist of a single segment, the Human Resources Services Business.」

    The policy of managing the Recruitment Business and the Education and Assessment Business as a single integrated segment continued in the annual report.
  3. FY2022-Q3RestatedAnnual report

    「As the Group operates in a single segment, this information has been omitted.」

    The policy of continuing to manage the Recruitment Business and the Education and Assessment Business as a single, integrated Human Resources Services Business segment continued to be applied.
  4. FY2022-Q2RestatedAnnual report

    「As the Group operates in a single segment, this information has been omitted.」

    The change to manage the Recruitment Business and the Education and Assessment Business as a single segment, the integrated Human Resources Services Business, continued to be applied.
  5. FY2020RestatedAnnual report

    「The reporting segments of the Group had been classified into the Recruitment Business and the Education and Assessment Business, but from the first quarter of the current fiscal year, they have been changed to a single segment, the Human Resources Services Business.」

    The change to manage the Recruitment Business and the Education and Assessment Business as a single segment, the integrated Human Resources Services Business, continued to be applied in the annual report.
  6. FY2020-Q3RestatedAnnual report

    「In addition, from the first quarter of the current fiscal year, the reporting segments have been changed to a single segment.」

    The change to manage the Recruitment Business and the Education and Assessment Business as a single segment, the integrated Human Resources Services Business, continued to be applied.
  7. FY2020-Q2RestatedAnnual report

    「The reporting segments of the Group had been classified into the Recruitment Business and the Education and Assessment Business, but from the first quarter of the current fiscal year, they have been changed to a single segment.」

    The single-segment management of the Human Resources Services Business introduced from the first quarter continued to be applied in the second quarter. The stated reasons for the change remained the decline in the significance of the Education and Assessment Business following the sale of C-base and the judgment that it was reasonable to manage both businesses as an integrated operation.
  8. FY2020-Q1ReframedAnnual report

    「The reporting segments of the Group had been classified into the Recruitment Business and the Education and Assessment Business, but from the first quarter of the current fiscal year, the Group has changed to a single segment. This change followed the sale of all shares in C-base Co., Ltd., a consolidated subsidiary previously classified within the Education and Assessment Business, in the previous fiscal year, which reduced the significance of the Education and Assessment Business in terms of revenue and profit. In addition, after reconsidering the business segments from the perspectives of the Group's business development, allocation of management resources and actual management structure, the Group determined that it was reasonable to view the Recruitment Business and the Education and Assessment Business as an integrated business and that managing them as a single segment, the Human Resources Services Business, was appropriate.」

    Based on the decline in the significance of the Education and Assessment Business following the sale of C-base, as well as the actual business development, allocation of management resources and management structure, the Recruitment Business and the Education and Assessment Business were changed to single-segment management as an integrated Human Resources Services Business.
  9. FY2019-Q3RestatedAnnual report

    「The segment allocation method was partially changed from the first quarter of the current consolidated fiscal year. Details are provided under “4. Financial Information, 1. Quarterly Consolidated Financial Statements, Notes (Segment Information, etc.).”」

    The segment allocation method changed from the first quarter continued to be applied in the third quarter.
  10. FY2019-Q2RestatedAnnual report

    「The segment allocation method was partially changed from the first quarter of the current consolidated fiscal year. Details are provided under “4. Financial Information, 1. Quarterly Consolidated Financial Statements, Notes (Segment Information, etc.).”」

    The change in the segment allocation method introduced from the first quarter continued to be applied in the second quarter, and the figures for the same quarter of the previous year were also reclassified under the revised categories for comparison.
  11. FY2019-Q1First statedAnnual report

    「From the first quarter of the current consolidated fiscal year, the Group reviewed its management structure and changed its segment allocation method so that some revenue and expenses previously included in the recruitment business are included in the training and evaluation business, with the aim of more accurately capturing the actual operating performance of each segment.」

    From the first quarter of the current consolidated fiscal year, the Company reviewed its management structure to allocate some revenue and expenses previously included in the recruitment business to the training and evaluation business, and changed how segment operating performance is measured.
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