Komori
Nakayamafuku (7442) · FactReframedLatest Earnings (2026-07-31): "Other"

Reorganisation of reporting segments from geographic to business-based reporting

First written in FY2019-Q1. 5 of 12 entries say "Restated". Latest entry: 2026-07-31.

12entries
9years
2from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2020RestatedFY2023-Q2 – FY2025-H12018: 220182019: 220192020: 120202021: 020212022: 220222023: 120232024: 120242025: 120252026: 22026
Same theme, other companies
Reorganization from Region-Based to Business-Based Reporting Segments for Household GoodsA theme 1 companies write about · 0 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2026-H1ReframedAnnual report

    「In light of the review of its business structure, the company changed its reporting segment classification from the current interim consolidated fiscal period to present the substance of its business activities more appropriately. The wholesale business and manufacturing and sales business previously included in the household goods wholesale business were separated after a transition period to the new business structure because the manufacturing and sales business had become more significant, and the company changed its reporting method to present the "Household Goods Manufacturing and Sales Business" as a new reporting segment.」

    The company reorganized its previous reporting segments in response to the transition to a new business structure and the increased significance of the manufacturing and sales business, establishing the "Household Goods Manufacturing and Sales Business" as an independent reporting segment. The e-commerce business, exports, and other operations were incorporated into the household goods wholesale business.
  2. FY2025-H1Review of the Allocation Method for Corporate ExpensesAnnual report

    「From the current interim consolidated fiscal period, the company reviewed its method of allocating corporate expenses to more appropriately reflect the performance of each reporting segment.」

    While maintaining the business-based reporting segments, the company reviewed its method of allocating corporate expenses from the current interim consolidated fiscal period and restated the prior-year figures using the revised method for comparison.
  3. FY2023-Q3RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, the company changed its method of reporting the interior-related products business, previously included in Other, as a reporting segment because its quantitative materiality had increased. At the same time, the interior-related products business was renamed the "Interior Products Manufacturing and Sales Business."」

    The company continues to use the independent reporting segment classification and name change for the interior-related products business implemented from the first quarter for comparative analysis.
  4. FY2023-Q2RestatedAnnual report

    「In addition, the reportable segments were changed from the first quarter of the current consolidated fiscal year. Details are provided in Part 4, Accounting Information, 1. Quarterly Consolidated Financial Statements, Notes (Segment Information, etc.).」

    The company continues to use the reporting segment structure implemented from the first quarter. The current quarter is analyzed on a comparative basis across the household goods wholesale business, plastic daily necessities manufacturing business, interior products manufacturing and sales business, and Other.
  5. FY2023-Q1ReframedAnnual report

    「From the first quarter of the current consolidated fiscal year, the company changed its method of reporting the interior-related products business, previously included in Other, as a reporting segment because its quantitative materiality had increased. At the same time, the interior-related products business was renamed the "Interior Products Manufacturing and Sales Business."」

    The interior-related products business, previously included in Other, was reorganized as an independent reporting segment because of its increased quantitative materiality, and its name was also changed.
  6. FY2020RestatedAnnual report

    「The Group's reportable segments are components of the Group for which separate financial information is available and that are regularly reviewed by the Board of Directors to determine the allocation of management resources and evaluate performance.」

    The company continues to use the business-based reporting segments of the household goods wholesale business, plastic daily necessities manufacturing business, and Other.
  7. FY2019ReframedAnnual report

    「From the current consolidated fiscal year, the company reviewed its method of classifying business segments in line with the increase in subsidiaries. In addition, from the current consolidated fiscal year, the "Manufacturing and Sales of Gardening and Interior Products, etc. Business" was renamed the "Plastic Daily Necessities Manufacturing Business."」

    The company continues to use the reporting segments reorganized from a primarily region-based structure to a business-based structure, while changing the name of the manufacturing business to the "Plastic Daily Necessities Manufacturing Business."
  8. FY2019-Q3RestatedAnnual report

    「The classification and names of the reporting segments have been changed from the first quarter of the current consolidated fiscal year. Details are provided in "IV. Financial Information, 1. Quarterly Consolidated Financial Statements, Notes (Segment Information, etc.)."」

    The company continues to use the reorganization implemented from the first quarter, from primarily region-based segments to the business-based household goods wholesale business and plastic daily necessities manufacturing business.
  9. FY2019-Q2RestatedAnnual report

    「The classification and names of the reporting segments have been changed from the first quarter of the current consolidated fiscal year. Details are provided in "IV. Financial Information, 1. Quarterly Consolidated Financial Statements, Notes (Segment Information, etc.)."」

    The company continues to use the reorganization implemented from the first quarter, from primarily region-based segments to the business-based household goods wholesale business and plastic daily necessities manufacturing business.
  10. FY2019-Q1First statedAnnual report

    「From the first quarter of the current consolidated fiscal year, the company reviewed its method of classifying business segments and changed its reporting segments from the previous region-based segments of Hokkaido and Tohoku, Kanto, Chubu, Kinki, and Chushikoku and Kyushu to the business-based segments of the household goods wholesale business and the plastic daily necessities manufacturing business. The household goods wholesale business is further divided into the regional segments of Hokkaido and Tohoku, Kanto, Chubu, Kinki, and Chushikoku and Kyushu.」

    From the first quarter, the company reorganized its previously region-focused reporting segments into the business-based household goods wholesale business and plastic daily necessities manufacturing business.
Moved together

"Developing new sales channels and expanding cross-border e-commerce transactions to China" moved the same way as this thread, in the same document, in 2 of its 12 moves.

22★12
  1. ★This thread
  2. 1Developing new sales channels and expanding cross-border e-commerce transactions to China2×
  3. 2Risk of share-price declines and impairment losses on held shares2×

★ 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.

When this could move next
Nakayamafuku's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the Earnings of 2026-07-31: "Other".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Reorganisation of reporting segments from geographic to business-based reporting | NAKAYAMAFUKU CO.,LTD. (7442) | Komori