Komori
Arisawa Mfg. (5208) · FactRestated

Change in reportable segment classification following the liquidation of a subsidiary

First written in FY2018-Q1. 9 of 10 entries say "Restated". Latest entry: FY2026-H1.

10entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY2026-H12017: 220172018: 120182019: 120192020: 120202021: 020212022: 020222023: 220232024: 220242025: 12025
Same theme, other companies
Consolidation of "sales of related products" under "Other" following the liquidation of a subsidiaryA 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-H1RestatedAnnual report

    「There were no material changes in the nature of the businesses operated by our group (the Company and its affiliates) during the interim consolidated accounting period under review.」

    The company states that there were no material changes to the classification of the reportable segments centered on electronic materials, industrial structural materials, electrical insulation materials and display materials.
  2. FY2025-H1RestatedAnnual report

    「There were no material changes in the nature of the businesses operated by our group (the Company and its affiliates) during the interim consolidated accounting period under review.」

    The company states that there were no material changes to the business classification centered on electronic materials, industrial structural materials, electrical insulation materials and display materials.
  3. FY2024-Q3RestatedAnnual report

    「There have been no material changes in the nature of the businesses operated by the Group, comprising the Company and its affiliates, during the cumulative third quarter under review.」

    The company states that there were no material changes to the business classification centered on electronic materials, industrial structural materials, electrical insulation materials and display materials.
  4. FY2024-Q1RestatedAnnual report

    「There were no material changes to the businesses operated by the Group, comprising the Company and its affiliated companies, during the first quarter of the current consolidated cumulative period.」

    The company states that there were no material changes to the classification of the reportable segments centered on the 4 businesses.
  5. FY2023-Q3RestatedAnnual report

    「There have been no material changes in the nature of the businesses operated by the Group, comprising the Company and its affiliates, during the cumulative third quarter under review.」

    The company states that there were no material changes to the business classification centered on the 4 reportable segments of electronic materials, industrial structural materials, electrical insulation materials and display materials.
  6. FY2020RestatedAnnual report

    「The business is organized into product and service-based segments centered on its manufacturing and sales structure, with four reportable segments: the Electronic Materials Business, Industrial Structural Materials Business, Electrical Insulation Materials Business and Display Materials Business.」

    The classification comprising 4 businesses as reportable segments has continued to be used for the full year.
  7. FY2019RestatedAnnual report

    「The business is organized into product and service-based segments centered on its manufacturing and sales structure, with four reportable segments: the Electronic Materials Business, Industrial Structural Materials Business, Electrical Insulation Materials Business and Display Materials Business.」

    The reportable segment classification changed following the liquidation of a subsidiary has continued to be used for the full year.
  8. FY2018-Q3RestatedAnnual report

    「From the first quarter of the fiscal year, the reportable segments were reviewed following the liquidation of a subsidiary, and "Sales of Related Products," which had previously been a reportable segment, has been included in "Other." Reportable segment information for the cumulative third quarter of the previous fiscal year has been prepared based on the revised reportable segments.」

    The change in reportable segment classification following the liquidation of a subsidiary has been applied on an ongoing basis, with prior-year figures reclassified under the revised classification for comparison.
  9. FY2018-Q2RestatedAnnual report

    「From the first quarter of the fiscal year, the reportable segments were reviewed following the liquidation of a subsidiary, and "Sales of Related Products," which had previously been a reportable segment, has been included in "Other."」

    The change in reportable segment classification following the liquidation of a subsidiary has been applied on an ongoing basis, with prior-year figures reclassified under the revised classification for comparison.
  10. FY2018-Q1First statedAnnual report

    「Beginning with the first quarter of the consolidated fiscal year, we reviewed the reporting segments following the liquidation of a subsidiary and included the former reporting segment “Sales of Related Products” in “Other.”」

    Following the liquidation of a subsidiary, the reporting-segment classification was revised to include Sales of Related Products in Other.
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Arisawa Mfg.'s next results are scheduled for 2026-11-05. Read the earnings preview
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