Sds Holdings (1711) · FactMaterialised
Concentration of Revenue and Profit Recognition in the Fourth Quarter
First written in FY2018-Q3. 1 of 3 entries say "Restated". Latest entry: FY2025.
3entries
8years
0from disclosures
How it moved
Same theme, other companies
Performance Volatility from Deferring Revenue Recognition on Sales TransactionsA theme 45 companies write about · 45 as a headwind · 0 as a tailwind
Sds Holdings moved to the "Worse" side of this theme in 2025, 4 years after the typical company in this theme (2021).
The whole theme swung hardest in 2026: 11 of 27 companies on the "Worse" side.
10 other companies' latest entry also says "Materialised".
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 45 companies compared. The sentences above are computed from all 45.Full recordFilings, disclosures and news, newest first
- FY2025MaterialisedAnnual report
「This was because projects expected to be finalized at the end of the period were postponed to the next fiscal year, among other factors.」
Projects scheduled to be completed at the end of the fiscal year were in fact deferred to the following fiscal year, contributing to the operating loss recorded for the current consolidated fiscal year. Variations in the timing of project recognition related to the concentration of revenue and profit at the fiscal year-end have become apparent. - FY2019-Q3RestatedAnnual report
「Our group's revenue and profit recognition tend to be concentrated in the fourth quarter.」
The company continues to identify the concentration of revenue and profit recognition in the fourth quarter as a factor behind the operating loss recorded for the nine-month period of the current fiscal year. - FY2018-Q3First statedAnnual report
「The Group’s revenue and profit recognition tends to be concentrated in the fourth quarter, resulting in an operating loss for the period.」
The Company first explicitly identified the concentration of revenue and profit recognition in the fourth quarter as a factor behind the operating loss for the nine-month period.