Reorganization of reportable segments based on materiality
First written in FY2020-Q3. 4 of 8 entries say "Restated". Latest entry: FY2024.
No other company in this theme has enough history to compare yet.
- FY2024RestatedAnnual report
「Following a review of the management reporting structure from the current consolidated fiscal year in light of current conditions and future business development, we changed the basis for segmenting the business to individual businesses or services and changed the reportable segments to Lease Fund Business, Domestic Real Estate Fund Business and Overseas Real Estate Fund Business.」
Full-year disclosure also uses 3 service-based reportable segments, and disclosure of segment information continues. - FY2024-Q1ReframedAnnual report
「Following a review of the management reporting structure from the first-quarter consolidated accounting period in light of current conditions and future business development, we changed the basis for segmenting the business to individual businesses or services and changed the reportable segments to Lease Fund Business, Domestic Real Estate Fund Business and Overseas Real Estate Fund Business.」
The company changed from the previous Fund and Financial Services Business and Aviation Services Business segments to 3 service-based reportable segments and resumed disclosure of segment information. - FY2023-Q3RestatedAnnual report
「Our group's business segments are the Fund and Financial Services Business and Aviation Services Business. However, because the Fund and Financial Services Business accounts for a high proportion of all segments and is of limited importance as disclosed information, segment information has been omitted.」
The company continues to use the Fund and Financial Services Business and Aviation Services Business segments and omit segment information because the Fund and Financial Services Business accounts for a high proportion. - FY2022RestatedAnnual report
「Following a review of the management reporting structure from the current consolidated fiscal year, we changed the business segments to Fund and Financial Services Business and Aviation Services Business. Because the Fund and Financial Services Business accounts for a high proportion of all segments and is of limited importance as disclosed information, segment information for the previous consolidated fiscal year and the current consolidated fiscal year has been omitted.」
The full-year disclosures also confirm the change from company-based reportable segments to a management reporting structure centered on the Fund and Financial Services Business and Aviation Services Business. - FY2022-Q3RestatedAnnual report
「Following a review of the management reporting structure from the first-quarter consolidated accounting period, we changed the business segments to Fund and Financial Services Business and Aviation Services Business. Because the Fund and Financial Services Business accounts for a high proportion of all segments and is of limited importance as disclosed information, segment information for the previous third-quarter cumulative period and the current third-quarter cumulative period has been omitted.」
Following the review of the management reporting structure, the Fund and Financial Services Business and Aviation Services Business segments are used, and segment information for both the previous third quarter and the current third quarter has been omitted. - FY2022-Q1ReframedAnnual report
「Following a review of the management reporting structure from the first-quarter consolidated accounting period, we changed the business segments to Fund and Financial Services Business and Aviation Services Business. Because the Fund and Financial Services Business accounts for a high proportion of all segments and is of limited importance as disclosed information, segment information for the previous first-quarter cumulative period and the current first-quarter cumulative period has been omitted.」
Following a review of the management reporting structure, the reportable segments were changed from company-based segments to Fund and Financial Services Business and Aviation Services Business. Because the Fund and Financial Services Business accounts for a high proportion, segment information was omitted. - FY2021-Q1AdvancedAnnual report
「Because the importance of FPG信託, which had previously been included in Other, increased from the first-quarter consolidated accounting period, we changed the presentation method to disclose it as a reportable segment.」
As the importance of FPG信託 increased, disclosure as an independent reportable segment began from FY2021-Q1. - FY2020-Q3First statedAnnual report
「Because the importance of FPG Amentum, which had previously been included in Other, increased from the first-quarter consolidated accounting period, we changed the presentation method to disclose it as a reportable segment. In addition, because the importance of FPG証券, which had previously been disclosed as a reportable segment, declined, we changed the presentation method to include it in Other.」
FPG Amentum was made an independent reportable segment as its importance increased, while FPG証券 was moved to Other because its importance declined. 北日本航空 and FPGテクノロジー were also added to Other.