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Atom (7412) · FactRestated

Presentation of the Sauce Business as a Reportable Segment Following an Increase in Quantitative Materiality

First written in FY2021-Q2. 8 of 12 entries say "Restated". Latest entry: FY2026-H1.

12entries
6years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q2 – FY2024-Q1ReframedFY2024-Q2AchievedFY2025-H1 – FY20252020: 12021: 220212022: 320222023: 320232024: 120242025: 22025
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  1. FY2026-H1RestatedAnnual report

    「As we operate a single segment, the restaurant business, the relevant disclosure has been omitted.」

    Following the corporate split of the izakaya and karaoke businesses and the transfer of the sauce business, disclosure under a single restaurant business segment has continued.
  2. FY2025AchievedAnnual report

    「The sauce business changed from the company to 株式会社コロワイドMD of the コロワイド Group during the previous fiscal year. As a result, the sauce business segment classification has been discontinued from the current fiscal year.」

    Following the transfer of the sauce business, the reportable segment classification was discontinued from the current fiscal year, leaving 3 segments: restaurants, izakaya and karaoke.
  3. FY2025-H1AchievedAnnual report

    「From the current interim accounting period, the sauce business segment classification has been discontinued. This is because the sauce business was transferred to 株式会社コロワイドMD of the コロワイド Group during the previous interim accounting period.」

    Following the transfer of the sauce business to コロワイドMD, the reportable segment classification was discontinued from the current interim accounting period and changed to 3 segments: restaurants, izakaya and karaoke.
  4. FY2024-Q2ReframedAnnual report

    「The sauce business changed from the company to 株式会社コロワイドMD of the コロワイド Group at the beginning of the second quarter accounting period under review.」

    It discloses that the sauce business, which had been presented separately due to its increased quantitative materiality, was transferred to コロワイドMD at the beginning of the second quarter accounting period.
  5. FY2024-Q1RestatedAnnual report

    「Information on the amounts of sales and profit or loss for each reportable segment」

    Disclosure under the previous reportable segment classification, including restaurants, izakaya, karaoke and the sauce business, has continued.
  6. FY2023-Q3RestatedAnnual report

    「Information on the amounts of sales and profit or loss for each reportable segment」

    Disclosure under the previous reportable segment classification, including the sauce business, has continued.
  7. FY2023-Q2RestatedAnnual report

    「Information on the amounts of sales and profit or loss for each reportable segment」

    The classification under which the sauce business is presented as a separate reportable segment has continued.
  8. FY2023-Q1RestatedAnnual report

    「Information on the amounts of sales and profit or loss for each reportable segment」

    The classification under which the sauce business is presented as a separate reportable segment has continued.
  9. FY2022-Q3RestatedAnnual report

    「From the previous second quarter of the consolidated fiscal period, the method of presenting 「たれ」, which had been included in "Other," was changed to present it as a reportable segment because its quantitative materiality had increased.」

    The method of presenting the sauce business as a separate reportable segment has continued.
  10. FY2022-Q2RestatedAnnual report

    「From the previous second quarter of the consolidated fiscal period, the method of presenting 「たれ」, which had been included in "Other," was changed to present it as a reportable segment because its quantitative materiality had increased.」

    The method of presenting the sauce business as a separate reportable segment has continued.
  11. FY2022-Q1RestatedAnnual report

    「From the previous second quarter of the consolidated fiscal period, the method of presenting 「たれ」, which had been included in "Other," was changed to present it as a reportable segment because its quantitative materiality had increased.」

    The method of presenting the sauce business as a separate reportable segment has continued this quarter.
  12. FY2021-Q2First statedAnnual report

    「From the second quarter of the consolidated fiscal period under review, the method of presenting 「たれ」, which had been included in "Other," was changed to present it as a reportable segment because its quantitative materiality had increased.」

    The sauce business, which had previously been included in "Other," was presented as a separate reportable segment from the second quarter of the consolidated fiscal period under review due to its increased quantitative materiality. Comparative segment information for the same quarter of the previous year was reclassified to reflect the revised classification.
Moved together

"Consolidated operating loss caused by corporate expenses exceeding segment profit" moved the same way as this thread, in the same document, in 3 of its 12 moves.

32222★12345
  1. ★This thread
  2. 1Consolidated operating loss caused by corporate expenses exceeding segment profit3×
  3. 2Store Openings, Brand Changes and Renovations to Create Appealing Stores and Strengthen Profitability2×
  4. 3Impairment losses on unprofitable stores, declining land prices and acquisition goodwill2×
  5. 4Closure of Stores Covered by Provision for Store Closure Losses and Reduction in Provision Balances2×
  6. 5485-store footprint and store portfolio adjustments through new openings and closures2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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