Clarifying Management Classifications Through Changes to Reportable Segment Classifications
First written in FY2020-Q1. 6 of 11 entries say "Restated". Latest entry: 2026-11-04.
The whole theme swung hardest in 2026: 5 of 15 companies on the "Worse" side.
3 other companies' latest entry also says "Advanced".
- FY2026ReframedAnnual report
「The Group’s reportable segments were previously divided into 5 regions: “Japan,” “Asia-Pacific,” “Europe, the Middle East and Africa,” “the Americas,” and “China and East Asia.” In connection with the integration and reorganization of the Company’s Asia-Pacific and China and East Asia business divisions into the Asia-Pacific business division, the reportable segments will be changed from the following consolidated fiscal year to 4 regions: “Japan,” “Asia-Pacific,” “Europe, the Middle East and Africa,” and “the Americas.”」
The reportable segment classifications are scheduled to change from 5 regions to 4 following the integration of the Asia-Pacific and China and East Asia business divisions. - FY2026-H1Change in the method of calculating segment profitAnnual report
「From the current interim consolidated accounting period, we reviewed our internal management methods and changed the allocation methods for cost of sales, selling, general and administrative expenses in order to manage the performance of each reportable segment more closely in line with its business activities.」
The initiative to clarify the management classifications of reportable segments expanded into changes to the allocation methods for cost of sales and selling, general and administrative expenses, aimed at managing performance in line with each segment’s business activities. Prior-year comparative figures have also been recalculated using the revised method. - FY2022RestatedAnnual report
「From the current consolidated fiscal year, the Company has included in the Japan segment the production functions previously included in “Asia-Pacific” and “China and East Asia,” as well as the sales functions for railway rolling stock equipment previously included in “the Americas,” in order to clarify the functions led by the Company and their management classifications.」
The change to include the production functions and sales functions for railway rolling stock equipment in the Japan segment, thereby clarifying the management classifications, remains in place. - FY2021RestatedAnnual report
「From the current consolidated fiscal year, the Company has included in the Japan segment the production functions previously included in “Asia-Pacific” and “China and East Asia,” as well as the sales functions for railway rolling stock equipment previously included in “the Americas,” in order to clarify the functions led by the Company and their management classifications.」
The policy of clarifying the Company-led functions and management classifications by including the production functions and sales functions for railway rolling stock equipment in the Japan segment remains in place. - FY2021-Q2RestatedAnnual report
「The method of calculating reportable segments was changed from the first quarter of the current consolidated fiscal year. Accordingly, the cumulative second quarter of the previous consolidated fiscal year has been recalculated for comparison using the revised method.」
The revised reportable segment classifications introduced from the first quarter, together with comparisons with the previous year under those classifications, continue to be disclosed. - FY2020RestatedAnnual report
「From the current consolidated fiscal year, the Company has included in the Japan segment the production functions previously included in “Asia-Pacific” and “China and East Asia,” as well as the sales functions for railway rolling stock equipment previously included in “the Americas,” in order to clarify the functions led by the Company and their management classifications.」
The policy of clarifying the Company-led functions and management classifications by including the production functions and sales functions for railway rolling stock equipment in the Japan segment continues to be disclosed in the full-year results. - FY2020-Q3RestatedAnnual report
「The method of calculating reportable segments was changed from the first quarter of the current consolidated fiscal year. Accordingly, the cumulative third quarter of the previous consolidated fiscal year has been recalculated for comparison using the revised method.」
The change in reportable segments from the first quarter and comparisons with the previous year under the revised classifications continue to be presented. - FY2020-Q2RestatedAnnual report
「The method of calculating reportable segments was changed from the first quarter of the current consolidated fiscal year. Accordingly, the cumulative second quarter of the previous consolidated fiscal year has been recalculated for comparison using the revised method.」
The change in reportable segments from the first quarter and comparisons with the previous year under the revised classifications continue to be presented. - FY2020-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, the Company has included in the Japan segment the production functions previously included in “Asia-Pacific” and “China and East Asia,” as well as the sales functions for railway rolling stock equipment previously included in “the Americas,” in order to clarify the functions led by the Company and their management classifications.」
From the first quarter of the current consolidated fiscal year, the Company transferred its Company-led production functions and sales functions for railway rolling stock equipment to the Japan segment, clarifying the functions and management classifications.