Komori
Kato Sangyo (9869) · FactRestated

Making the Overseas Business a Separate Reportable Segment

First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.

3entries
1years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2019-Q32019: 32019
Same theme, other companies
Classification of Overseas Division as a Reportable Segment and Reclassification to Direct Sales DivisionA theme 12 companies write about · 0 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2023: 2 of 6 companies on the "Worse" side.

3 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.
Full recordFilings, disclosures and news, newest first
  1. FY2019-Q3RestatedAnnual report

    「Beginning with the first quarter, the reporting segments were changed from the previous 3 segments, “ambient-temperature distribution,” “chilled and frozen distribution,” and “liquor distribution,” to 4 segments by adding “overseas business” to those segments.」

    The company continues to apply the classification of the overseas business as a separate reporting segment this quarter, citing the increased significance of overseas subsidiaries.
  2. FY2019-Q2RestatedAnnual report

    「Beginning with the first quarter, the reporting segments were changed from the previous 3 segments, “ambient-temperature distribution,” “chilled and frozen distribution,” and “liquor distribution,” to 4 segments by adding “overseas business” to those segments.」

    The company continues to apply the classification of the overseas business as a separate reporting segment this quarter, citing the increased significance of overseas subsidiaries.
  3. FY2019-Q1First statedAnnual report

    「Beginning with the first quarter of the current fiscal year, the reporting segments were changed from the previous 3 segments, “ambient-temperature distribution,” “chilled and frozen distribution,” and “liquor distribution,” to 4 segments by adding “overseas business” to those segments. This change was made because overseas subsidiaries had become more significant, and the overseas business was therefore made a separate reporting segment.」

    Because overseas subsidiaries had become more significant, the overseas business was separated from the former ambient-temperature distribution business and disclosed as an independent reporting segment.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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Kato Sangyo's next results are scheduled for 2026-11-12. Read the earnings preview
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