Change in Revenue Disaggregation to Four Categories
First written in FY2024-Q1. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 4 of 26 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
Revenue arising from contracts with customers continues to be disclosed in 4 categories: cargo handling operations, warehousing operations, marine transportation operations, and land transportation and other operations. - FY2025-H1RestatedAnnual report
「Beginning with the previous consolidated fiscal year, we changed the disaggregation of information on revenue arising from contracts with customers to the following 4 categories in which revenue is monitored internally, in order to more appropriately reflect the disaggregation of revenue recognition: "cargo handling operations," "warehousing operations," "marine transportation operations," and "land transportation and other operations."」
The method of disclosing revenue arising from contracts with customers in 4 categories for internal management purposes continues to be applied in the current interim consolidated accounting period. - FY2024-Q3RestatedAnnual report
「Beginning with the previous consolidated fiscal year, we changed the disaggregation of information on revenue arising from contracts with customers to the following 4 categories in which revenue is monitored internally, in order to more appropriately reflect the disaggregation of revenue recognition: "cargo handling operations," "warehousing operations," "marine transportation operations," and "land transportation operations."」
The change to disclose revenue arising from contracts with customers in 4 categories for internal management purposes continues to be applied in the third quarter of the current fiscal year. - FY2024-Q2RestatedAnnual report
「Beginning with the previous consolidated fiscal year, we changed the disaggregation of information on revenue arising from contracts with customers to the following 4 categories in which revenue is monitored internally, in order to more appropriately reflect the disaggregation of revenue recognition: "cargo handling operations," "warehousing operations," "marine transportation operations," and "land transportation operations."」
The change to disclose disaggregated revenue information in 4 categories for internal management purposes continues to be applied in the current quarter. - FY2024-Q1First statedAnnual report
「Beginning with the previous consolidated fiscal year, we changed the disaggregation of information on revenue arising from contracts with customers to the following 4 categories in which revenue is monitored internally, in order to more appropriately reflect the disaggregation of revenue recognition: "cargo handling operations," "warehousing operations," "marine transportation operations," and "land transportation and other operations."」
The change to disclose revenue arising from contracts with customers in 4 categories based on internal management classifications was extracted as a theme for the first time. Comparative information for the previous consolidated fiscal year is also presented using the revised classification.