Revision of reportable segment classifications following a change in management methods
First written in FY2018-Q1. 6 of 12 entries say "Restated". Latest entry: 2026-08-06.
Kyb moved to the "Worse" side of this theme in 2026.
The whole theme swung hardest in 2021: 1 of 7 companies on the "Worse" side.
4 other companies' latest entry also says "Reframed".
- 2026-08-06ReframedEarnings
「From the first quarter of the current consolidated fiscal year, we reviewed the classification used for segment management as part of the reorganization of our group. As a result, railway equipment previously included in the AC business is now disclosed within the HC business.」
Railway equipment was reclassified from the AC business to the HC business, reorganizing the management classification. - FY2024-Q1ReframedAnnual report
「From the first quarter of the current consolidated fiscal year, following a review of the segment management classifications in connection with the Group reorganization, part of the Other Products business, which had previously been included in Other, has been included in the AC Business and disclosed as such.」
In connection with the Group reorganization, the reporting classification changed to incorporate part of the Other Products business, previously included in Other, into the AC Business, and the segment information for the same period of the previous year is presented using the revised classifications. - FY2023-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, following a review of the segment management classifications in connection with the Group reorganization, railway equipment, which had previously been included in the HC Business, has been included in the AC Business and disclosed as such. Accordingly, segment information for the cumulative third quarter of the previous consolidated fiscal year is presented based on the revised reporting segment classifications.」
The transfer of railway equipment from the HC Business to the AC Business following the Group reorganization from the first quarter, and year-on-year comparisons based on the revised classifications, continue to be presented in the third quarter. - FY2023-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, following a review of the segment management classifications in connection with the Group reorganization, railway equipment, which had previously been included in the HC Business, has been included in the AC Business and disclosed as such. Accordingly, segment information for the cumulative second quarter of the previous consolidated fiscal year is presented based on the revised reporting segment classifications.」
The transfer of railway equipment from the HC Business to the AC Business following the Group reorganization from the first quarter, and year-on-year comparisons based on the revised classifications, continue to be presented in the second quarter. - FY2023-Q1ReframedAnnual report
「From the first quarter of the current consolidated fiscal year, following a review of the segment management classifications in connection with the Group reorganization, railway equipment, which had previously been included in the HC Business, has been included in the AC Business and disclosed as such. In addition, from the previous consolidated fiscal year, following a review of the segment management classifications in connection with the Group reorganization, System Products, which had previously been reported as a separate segment, has been included in the HC Business and disclosed as such.」
In connection with the Group reorganization, railway equipment changed from the HC Business to the AC Business. The integration of System Products into the HC Business is also noted, reflecting a further review of the segment management classifications. - FY2022-Q3RestatedAnnual report
「System Products had previously been reported as a separate segment. However, following a review of the segment management classifications in connection with the reorganization of the Group, it has been included in the HC Business and disclosed as such from the second quarter of the current consolidated fiscal year.」
The 3-reporting-segment structure, under which System Products was integrated into the HC Business from the second quarter, continues to be used for comparative information in the third quarter. - FY2022-Q2ReframedAnnual report
「System Products had previously been reported as a separate segment. However, following a review of the segment management classifications in connection with the reorganization of the Group, it has been included in the HC Business and disclosed as such from the cumulative second quarter of the current consolidated fiscal year.」
In connection with the Group reorganization, the formerly independent System Products business was integrated into the HC Business, restructuring the reporting segments into 3 categories: the AC Business, HC Business and Aircraft Equipment Business. - FY2019ReframedAnnual report
「Previously, the Specialty Vehicles Business, Aircraft Equipment Business, and System Products and Electronic Equipment businesses were disclosed within Other after taking into account quantitative criteria and other factors for reporting segments. However, it was discovered that, due to the rewriting of performance inspection record data for certain oil dampers for seismic isolation and vibration control manufactured and sold by the company and its subsidiary Kayaba System Machinery Co., Ltd., products that did not conform to the performance evaluation standards for ministerial certification or fell outside customers’ specified values had been installed in buildings. As a result of recognizing estimated costs related to the matter, System Products, which had been included in Other, became qualitatively material. Accordingly, from the current consolidated fiscal year, we have separated System Products from Other and disclosed it as a separate segment. In addition, following the discovery that the company had billed the Ministry of Defense under defense equipment contracts for improperly recorded labor hours, the company recognized estimated costs related to the matter. As the Aircraft Equipment Business, which had been included in Other, thereby became qualitatively material, we have separated the Aircraft Equipment Business from Other and disclosed it as a separate segment from the current consolidated fiscal year.」
In addition to System Products, the Aircraft Equipment Business was also separated from Other and reported as an independent segment, changing the structure to 4 reporting segments. - FY2019-Q3RestatedAnnual report
「As a result of recognizing estimated costs related to the matter, the System Products business, which had been included in Other, became qualitatively material. Accordingly, from the cumulative second quarter of the current consolidated fiscal year, we have separated System Products from Other and disclosed it as a separate segment.」
The company continues to report System Products as a separate reporting segment because the estimated costs associated with the oil damper issue for seismic isolation and vibration control products were material. - FY2018-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, following a change in the management methods applied to certain domestic affiliates, we reviewed the business classifications for electronic equipment and other businesses, which had previously been included in the HC Business and Other, and now disclose part of the electronic equipment and other businesses within the AC Business and HC Business. Segment information for the cumulative third quarter of the previous consolidated fiscal year is presented using the revised classifications.」
The company is reiterating the incorporation of electronic equipment and other businesses into the AC Business and HC Business following the management-method change from the first quarter, together with the reclassification of comparative information. - FY2018-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, following a change in the management methods applied to certain domestic affiliates, we reviewed the business classifications for electronic equipment and other businesses, which had previously been included in the HC Business and Other, and now disclose part of the electronic equipment and other businesses within the AC Business and HC Business. Segment information for the cumulative second quarter of the previous consolidated fiscal year is presented using the revised classifications.」
The company is reiterating the incorporation of electronic equipment and other businesses into the AC Business and HC Business following the management-method change from the first quarter, together with the reclassification of comparative information. - FY2018-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, following a change in the management methods applied to certain domestic affiliates, we reviewed the business classifications for electronic equipment and other businesses, which had previously been included in the HC Business and Other, and now disclose part of the electronic equipment and other businesses within the AC Business and HC Business. Segment information for the cumulative first quarter of the previous consolidated fiscal year is presented using the revised classifications.」
Following changes in the management methods applied to certain domestic affiliates, part of the electronic equipment and other businesses was incorporated into the AC Business and HC Business, and comparative information is presented using the revised classifications.