Material Group (156A) · RiskRestated
Seasonal Fluctuations in Sales and Operating Profit Due to Customers with March Fiscal Year-Ends
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: 2026-10-14.
3entries
3years
1from disclosures
How it moved
Same theme, other companies
Fiscal year-end concentration of revenue recognition associated with customers' fiscal year-endA theme 31 companies write about · 30 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 4 of 23 companies on the "Worse" side.
17 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 31 companies compared. The sentences above are computed from all 31.Full recordFilings, disclosures and news, newest first
- 2026-10-14RestatedFinancial results presentation
「顧客の支出が多い年度末(3月/11月/12月)が繁忙期となり、Q3(3～5月)の粗利が最も高くなる」
第3四半期に粗利が集中する季節性と、11月・12月を含む繁忙期の構造を再掲している。 - FY2025RestatedAnnual report
「The Group’s revenue and operating profit are subject to seasonal fluctuations because clients’ fiscal year-ends are concentrated in March. Revenue and operating profit tend to be higher in the third quarter, which includes March, than in the other quarters.」
The seasonal risk of revenue and operating profit being concentrated in the third quarter, and mitigation through increasing base projects throughout the year, continue to be disclosed. - FY2024First statedAnnual report
「Because clients’ fiscal year-ends are concentrated in March, revenue and operating profit tend to be higher in the third quarter, which includes March, than in the other quarters.」
The concentration of results in the third quarter is identified as a risk, with an aim to mitigate it by increasing base projects throughout the year.