Changes to Performance Disclosure through the Subdivision of Reportable Segments by Business
First written in FY2024-Q1. 2 of 4 entries say "Restated". Latest entry: FY2025-H1.
No other company in this theme has enough history to compare yet.
- FY2025-H1ReframedAnnual report
「The reportable segment formerly called Ceramics has been renamed Advanced Equipment. This change reflects an organizational reorganization from the Ceramics sector to the Advanced Equipment sector effective 1 April 2024, as the Company seeks to expand its business portfolio, primarily in semiconductor manufacturing equipment, beyond its former business activities focused mainly on sales of fine ceramics products.」
The name change from Ceramics to Advanced Equipment was implemented in line with the expansion of the business portfolio, primarily in semiconductor manufacturing equipment, and the organizational reorganization. - FY2024-Q3RestatedAnnual report
「The presentation of Refractories, Insulation Materials and Ceramics, which had previously been included in Refractories and Related Products, was changed to present them as reportable segments from the first-quarter consolidated accounting period because their quantitative significance had increased. Real Estate, which had previously been presented as a reportable segment, was included in Other from the first-quarter consolidated accounting period because its quantitative significance had declined.」
The change in reportable segments introduced in the first quarter continued to be applied in the current quarter, with Refractories, Insulation Materials and Ceramics disclosed as separate segments and Real Estate included in Other. - FY2024-Q2RestatedAnnual report
「The presentation of Refractories, Insulation Materials and Ceramics, which had previously been included in Refractories and Related Products, was changed to present them as reportable segments from the first-quarter consolidated accounting period because their quantitative significance had increased. Real Estate, which had previously been presented as a reportable segment, was included in Other from the first-quarter consolidated accounting period because its quantitative significance had declined.」
The change in reportable segments from the first quarter was reconfirmed, and performance for the current quarter was disclosed by Refractories, Insulation Materials, Ceramics, Engineering and Other. - FY2024-Q1First statedAnnual report
「The presentation of Refractories, Insulation Materials and Ceramics, which had previously been included in Refractories and Related Products, was changed to present them as reportable segments from the first-quarter consolidated accounting period because their quantitative significance had increased. Real Estate, which had previously been presented as a reportable segment, was included in Other from the first-quarter consolidated accounting period because its quantitative significance had declined.」
From the first quarter, Refractories, Insulation Materials and Ceramics were disclosed as separate reportable segments, while Real Estate was included in Other.