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Arclands (9842) · PolicyRestated

Change in Reportable Segments Following Change in Management Control Category for the Logistics Division

First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q3.

3entries
2years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY2024-Q32023: 220232024: 12024
Same theme, other companies
Transfer of Business Segment and Change in Performance Management Methods Following Changes to the Internal Reporting StructureA theme 27 companies write about · 0 as a headwind · 2 as a tailwind

The whole theme swung hardest in 2025: 3 of 9 companies on the "Worse" side.

15 other companies' latest entry also says "Restated".

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.
Showing 14 of the 27 companies compared. The sentences above are computed from all 27.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, in connection with a change in the management classification of the Company’s logistics division, part of the logistics division was changed from the former “Wholesale Business” segment to the “Retail Business” segment.」

    The change in reporting segments following the change in the logistics division’s management classification, together with presentation of comparative information using the revised classification, has continued to be disclosed.
  2. FY2024-Q2RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, in connection with a change in the management classification of the Company’s logistics division, part of the logistics division was changed from the former “Wholesale Business” segment to the “Retail Business” segment.」

    The change in reporting segments following the change in the logistics division’s management classification, together with presentation of information for the same period of the previous year using the revised classification, has continued to be disclosed.
  3. FY2024-Q1First statedAnnual report

    「From the first quarter of the current consolidated fiscal year, in connection with a change in the management classification of the Company’s logistics division, part of the logistics division was changed from the former “Wholesale Business” segment to the “Retail Business” segment.」

    Following the change in the logistics division’s management classification, part of the logistics division was changed from the Wholesale Business to the Retail Business for reporting segment purposes, and segment information for the same period of the previous year is presented using the revised classification.
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Change in Reportable Segments Following Change in Management Control Category for the Logistics Division | ARCLANDS CORPORATION (9842) | Komori