Delays in Customer Acceptance and Additional Costs
First written in FY2019-Q3. 3 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2025: 7 of 13 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「In the systems development business, the timing of revenue recognition may be delayed beyond plan due to delays in acceptance and other factors. In such cases, the Company may fail to achieve its profit plan.」
It continues to state that delayed acceptance may delay the timing of revenue recognition and may prevent achievement of the profit plan. - FY2020RestatedAnnual report
「In the systems development business, the timing of revenue recognition may be delayed beyond plan due to delays in acceptance and other factors. In such cases, the Company may fail to achieve its profit plan.」
It continues to state that delayed acceptance may delay the timing of revenue recognition and result in failure to achieve the profit plan. - FY2019RestatedAnnual report
「In the systems development business, the timing of revenue recognition may be delayed beyond plan due to delays in acceptance and other factors. In such cases, the Company may fail to achieve its profit plan.」
It explicitly identifies the risk that delayed acceptance will affect the timing of revenue recognition and the profit plan. - FY2019-Q3First statedAnnual report
「However, delays in acceptance and additional costs have arisen in some projects.」
It states that delays in acceptance and additional costs have already arisen in some consulting projects.