Changes to Segment Evaluation and Classification Methods
First written in FY2017-Q1. 12 of 23 entries say "Restated". Latest entry: FY2026-H1.
Nitto Denko moved to the "Worse" side of this theme in 2019, 6 years before the typical company in this theme (2025).
The whole theme swung hardest in 2025: 5 of 12 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim period of the current fiscal year, as a result of a change in the management structure, there have been some changes in the classification of reportable segments. Comparisons with the previous interim period are based on figures restated to reflect these changes.」
The Company has reconfirmed the partial change in reportable segment classification following the change in the management structure and the presentation of comparisons using restated figures. - FY2025-H1ReframedAnnual report
「During the interim period of the current fiscal year, as a result of a change in the management structure, some related businesses in Industrial Tape were transferred to Optronics.」
Following a change in the management structure, some related businesses in Industrial Tape were transferred to Optronics and the reporting segments were reclassified. - FY2024-Q3RestatedAnnual report
「The Group consists of product-based segments organised around business divisions, and has 3 reportable segments: the Industrial Tape business, the Optronics business and the Human Life business.」
The Company continues to report 3 segments: Industrial Tape, Optronics and Human Life. - FY2024-Q1ReframedAnnual report
「1. The former name Print Circuits was changed to Circuit Materials. 2. The Plastic Optical Fiber and Cable business in Other was transferred to Circuit Materials within Optronics. 3. Some related businesses in Personal Care Materials within Human Life were transferred to Industrial Tape. 4. Some businesses included in Adjustments were transferred to Other.」
The reportable segments were reorganised by renaming Print Circuits as Circuit Materials and changing the classification of businesses including the Plastic Optical Fiber and Cable business. - FY2023-Q2ReframedAnnual report
「In addition, during the second quarter of the current fiscal year, the Personal Care Materials business of Mondi's Personal Care business, whose acquisition was completed during the first quarter, was newly established within Human Life, and some related businesses were transferred from Industrial Tape.」
The reportable segments were reorganised by establishing Personal Care Materials within Human Life and transferring some related businesses from Industrial Tape. - FY2023-Q1AdvancedAnnual report
「As Human Life was newly established during the first quarter of the current fiscal year, there have been some changes in the classification of reportable segments.」
Reflecting the Human Life Solutions business division established in the previous fiscal year, the Company has operated Human Life as a reportable segment from the current quarter. - FY2022ReframedAnnual report
「Following the establishment of the Human Life Solutions business division, the business segments were changed from fiscal 2022 to Industrial Tape, Optronics, Human Life and Other.」
Following the establishment of the Human Life Solutions business division, the reporting and business segments were changed from the former Life Science segment to a classification including Human Life. - FY2022-Q3RestatedAnnual report
「As a result of a change in the management structure during the first quarter of the current fiscal year, Base Functional Materials and Transportation were integrated and are reported as Industrial Tape.」
The Company continues to report Industrial Tape as the segment integrating Base Functional Materials and Transportation. - FY2022-Q2RestatedAnnual report
「As a result of a change in the management structure during the first quarter of the current fiscal year, Base Functional Materials and Transportation were integrated and are reported as Industrial Tape.」
The Company continues to report Industrial Tape as the segment integrating Base Functional Materials and Transportation. - FY2022-Q1ReframedAnnual report
「As a result of a change in the management structure during the first quarter of the current fiscal year, Base Functional Materials and Transportation were integrated and are reported as Industrial Tape.」
The integration of Base Functional Materials and Transportation announced in the previous fiscal year was implemented, and the combined business has been presented as Industrial Tape from the current quarter. - FY2021ReframedAnnual report
「Effective from the fiscal year ending March 2022, Transportation will be integrated into Base Functional Materials.」
The Company explicitly stated that the reorganisation of its management and business segments to integrate Transportation into Base Functional Materials would take effect from the following fiscal year. - FY2021-Q1ReframedAnnual report
「As a result of a change in the management structure during the first quarter of the current fiscal year, there have been some changes in the classification of reportable segments.」
Following a change in the management structure, the classification of reportable segments was partially changed, and the figures for the same period of the previous year were also reclassified for comparison. - FY2020-Q1ReframedAnnual report
「During the first quarter of the current fiscal year, the classification of Process Materials was changed from Optronics to Base Functional Materials within Industrial Tape.」
For reporting purposes, Process Materials was reclassified from Optronics to Base Functional Materials within Industrial Tape, and the figures for the same period of the previous year were also reclassified for comparison. - FY2019-Q2RestatedAnnual report
「The Group consists of product-based segments organised around business divisions, and has 3 reportable segments: the Industrial Tape business, the Optronics business and the Life Science business.」
The Company continues to report 3 segments and an Other segment comprising the Membrane and new businesses. - FY2019-Q1RestatedAnnual report
「The Group consists of product-based segments organised around business divisions, and has 3 reportable segments: the Industrial Tape business, the Optronics business and the Life Science business.」
The Company continues to report 3 segments, Industrial Tape, Optronics and Life Science, and an Other segment comprising the Membrane and new businesses. - FY2018RestatedAnnual report
「The Group consists of product-based segments organised around business divisions, and has 3 reportable segments: the Industrial Tape business, the Optronics business and the Life Science business.」
The Company continues to report 3 segments and an Other segment comprising the Membrane and new businesses. - FY2018-Q3RestatedAnnual report
「The Group consists of product-based segments organised around business divisions, and has 3 reportable segments: the Industrial Tape business, the Optronics business and the Life Science business.」
The Company continues to report 3 segments, Industrial Tape, Optronics and Life Science, and an Other segment comprising the Membrane and new businesses. - FY2018-Q2RestatedAnnual report
「The Group consists of product-based segments organised around business divisions, and has 3 reportable segments: the Industrial Tape business, the Optronics business and the Life Science business.」
The Company continues to report 3 segments, including the Life Science business, and an Other segment comprising the Membrane and new businesses. - FY2018-Q1RestatedAnnual report
「In addition, following a change in the management structure due to the increased quantitative materiality of the Medical business during the third quarter of the previous fiscal year, and a change in the management structure during the first quarter of the current fiscal year, there have been some changes in the classification of reportable segments. From the first quarter of the current fiscal year, we have also changed the method of allocating corporate expenses to evaluate the performance of each segment more appropriately. The figures for the first quarter of the previous fiscal year reflect these changes.」
The Company continues to apply the changes to segment classification and the method of allocating corporate expenses resulting from the increased importance of the Medical business and changes in the management structure. - FY2017RestatedAnnual report
「The Group consists of product-based segments organised around business divisions. The Industrial Tape and Optronics businesses had been its 2 reportable segments, but the management structure was changed because the Medical business, which had been included in Other, increased in quantitative materiality.」
Following the increased quantitative materiality of the Medical business, the Company continued to report it as part of the Life Science business in its full-year disclosure. - FY2017-Q3ReframedAnnual report
「In addition, from the third quarter of the current fiscal year, the management structure was changed because the Medical business had increased in quantitative materiality. The Medical business and the organ fibrosis-related business previously included in the corporate segment are now reported together as the Life Science business. The Membrane business, previously reported together with the Medical business, is now reported as Other together with the new businesses previously included in the corporate segment.」
From the third quarter, the Medical business and the organ fibrosis-related business were integrated into the Life Science business, while the Membrane business and new businesses were reorganised into the Other segment. - FY2017-Q2RestatedAnnual report
「In addition, from the first quarter of the current fiscal year, we have changed the method of allocating corporate expenses to evaluate the performance of each segment more appropriately. In addition, following a change in the management structure during the first quarter of the current fiscal year, there have been some changes in the classification of reportable segments.」
The changes in the method of allocating corporate expenses and the classification of reportable segments introduced in the first quarter continued to be applied in the second-quarter segment information. - FY2017-Q1First statedAnnual report
「In addition, from the first quarter of the current fiscal year, we have changed the method of allocating corporate expenses to evaluate the performance of each segment more appropriately. In addition, following a change in the management structure during the first quarter of the current fiscal year, there have been some changes in the classification of reportable segments.」
From the first quarter, the Company changed its method of allocating corporate expenses and partially changed the classification of reportable segments following a change in the management structure.