Decision and Details
The company's Board of Directors (the chief operating decision maker (CODM))Change in reportable segment classification
Because the functions, affiliated merchants and customer bases of the 4 major consolidated subsidiaries were consolidated through the organizational restructuring effective 1 July 2026, and the company shifted to an integrated management structure. The management classifications used for allocating management resources and evaluating performance also changed.
No impact on consolidated results for the current fiscal year
| Item | Details |
|---|---|
| Matter Covered | Change in reportable segment classification |
| Decision-Making Body | The company's Board of Directors (the chief operating decision maker (CODM)) |
| Decision Date | 10 November 2026 |
| Implementation Date | Applied from the financial results for the second quarter of the fiscal year ending March 2027, announced on 10 November 2026 (already implemented) |
| Period Covered | Disclosure of results from the second quarter of the fiscal year ending March 2027 onward |
| Quantity / scale | Reporting segments changed from 3 categories to 2 categories; organizational restructuring of 4 major consolidated subsidiaries |
| Impact on Business Performance | No impact on consolidated results for the current fiscal year |
| Reason | Because the functions, affiliated merchants and customer bases of the 4 major consolidated subsidiaries were consolidated through the organizational restructuring effective 1 July 2026, and the company shifted to an integrated management structure. The management classifications used for allocating management resources and evaluating performance also changed. |
| Governing Rule | International Financial Reporting Standard 8, “Operating Segments” |
| Future plans | The company will disclose results under the revised reporting segment classification starting with the financial results for the second quarter of the fiscal year ending March 2027. |
Items this document does not state (2)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Because the functions, affiliated merchants and customer bases of the 4 consolidated subsidiaries were consolidated through their absorption mergers, and management was shifted from management on a business-company basis to group-wide management. The company stated that the change was made to align the management units with the reporting segments for external disclosure, as the management classifications used for allocating management resources and evaluating performance had changed.