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Nissha (7915) · PolicyReframed

Changes to Reportable Segment Classification

First written in FY2022-Q1. 4 of 9 entries say "Restated". Latest entry: 2026-09-30.

9entries
5years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022RestatedFY2023-Q2 – FY2023-Q32022: 220222023: 420232024: 020242025: 020252026: 32026
Same theme, other companies
Change in Reporting Segments Between Device and Industrial Materials for Consolidated SubsidiariesA theme 2 companies write about · 0 as a headwind · 0 as a tailwind

Nissha moved to the "Worse" side of this theme in 2026.

0 other companies' latest entry also says "Reframed".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. 2026-09-30ReframedEarnings

    「From the first quarter of the current consolidated fiscal year, following a partial review of the performance management classifications within the Group, the pharmaceutical manufacturing businesses of the Company and certain consolidated subsidiaries previously classified under “Medical Technology” and “Other” have been consolidated, and the reporting segment has been renamed “Medical.”」

    The pharmaceutical manufacturing business was integrated, and the reporting segment was renamed "Medical."
  2. FY2026-H1ReframedAnnual report

    「From the first quarter of the current consolidated fiscal year, following a partial review of the performance management classifications within the Group, the pharmaceutical manufacturing businesses of the Company and certain consolidated subsidiaries previously classified under “Medical Technology” and “Other” have been consolidated, and the reporting segment has been renamed “Medical.”」

    The pharmaceutical manufacturing businesses previously classified under Medical Technology and Other were consolidated, and the reporting segment was reorganized as “Medical.”
  3. 2026-05-12ReframedEarnings

    「From the consolidated accounting period under review, we have partially changed the classification of reportable segments. Comparisons and analyses with the consolidated cumulative first quarter of the previous fiscal year are based on the revised classification.」

    Pharmaceutical manufacturing was consolidated from the former “Medical Technology” and “Other” segments, and the reportable segment was renamed “Medical.”
  4. FY2023-Q3RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, following a partial review of the performance management classifications within the Group, the segment classification of certain consolidated subsidiaries previously included under “Other” has been changed to “Devices.” Segment information for the cumulative third quarter of the previous consolidated fiscal year is presented based on the revised classification.」

    The change in reporting segment classification from Other to Devices, and the presentation of prior-year figures under the revised classification, are being reconfirmed.
  5. FY2023-Q2RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, following a partial review of the performance management classifications within the Group, the segment classification of certain consolidated subsidiaries previously included under “Other” has been changed to “Devices.” Segment information for the cumulative second quarter of the previous consolidated fiscal year is presented based on the revised classification.」

    The change in reporting segment classification from Other to Devices implemented from the first quarter, and the presentation of prior-year figures under the revised classification, are being reconfirmed.
  6. FY2023-Q1ReframedAnnual report

    「From the first quarter of the current consolidated fiscal year, following a partial review of the performance management classifications within the Group, the segment classification of certain consolidated subsidiaries previously included under “Other” has been changed to “Devices.” Segment information for the cumulative first quarter of the previous consolidated fiscal year is presented based on the revised classification.」

    Following a review of the performance management classifications, certain consolidated subsidiaries were changed from the former “Other” segment to “Devices,” and segment information for the same period of the previous year is presented under the revised classification.
  7. FY2022RestatedAnnual report

    「From the current consolidated fiscal year, following a partial review of the performance management classifications within the Group, the segment classifications of certain consolidated subsidiaries previously included under “Devices” and “Other” have been changed to “Other” and “Industrial Materials,” respectively.」

    The change in reporting segment classifications and year-on-year comparisons under the revised classifications have continued for the full year.
  8. FY2022-Q2RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, following a partial review of the performance management classifications within the Group, the segment classifications of certain consolidated subsidiaries previously included under “Devices” and “Other” have been changed to “Other” and “Industrial Materials,” respectively. Segment information for the cumulative second quarter of the previous consolidated fiscal year and the second quarter of the previous consolidated fiscal year is presented based on the revised classifications.」

    The change in reporting segment classifications implemented from the first quarter, and the presentation of prior-year figures under the revised classifications, are being reconfirmed.
  9. FY2022-Q1First statedAnnual report

    「From the first quarter of the current consolidated fiscal year, following a partial review of the performance management classifications within the Group, the segment classifications of certain consolidated subsidiaries previously included under “Devices” and “Other” have been changed to “Other” and “Industrial Materials,” respectively. Segment information for the first quarter of the previous consolidated fiscal year is presented based on the revised classifications.」

    Following a review of the performance management classifications, the reporting segments of certain consolidated subsidiaries were changed from Devices and Other to Other and Industrial Materials, respectively, and segment information for the same period of the previous year is presented under the revised classifications.
Moved together

"Demand Volatility and Short Product Life Cycles in Consumer Electronics" moved the same way as this thread, in the same document, in 4 of its 9 moves.

44332★12345
  1. ★This thread
  2. 1Demand Volatility and Short Product Life Cycles in Consumer Electronics4×
  3. 2Dependence on the Device Business and Consumer Electronics Demand4×
  4. 3Goodwill Impairment Losses3×
  5. 4Economic Slowdowns in Europe and Asian Emerging Economies and Uncertainty in the Global Economy3×
  6. 5Rising Raw Material and Labor Costs and Semiconductor Shortages2×

★ 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
No upcoming earnings preview for Nissha yet. It last moved in the Earnings of 2026-09-30: "Reframed".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Changes to Reportable Segment Classification | Nissha Co.,Ltd. (7915) | Komori