Second-Half Concentration of Completed-Construction Revenue Recognition
First written in FY2016. 29 of 30 entries say "Restated". Latest entry: 2026-09-28.
The whole theme swung hardest in 2024: 6 of 29 companies on the "Worse" side.
24 other companies' latest entry also says "Restated".
- 2026-09-28RestatedEarnings
「As part of the normal pattern of operations, the completion and handover of construction projects by our Group are concentrated in the fourth quarter consolidated accounting period, when operating rates rise accordingly. As a result, seasonal fluctuations mean that net sales in the fourth quarter consolidated accounting period are higher than those from the first through third quarter consolidated accounting periods.」
Continues to disclose in the earnings summary the concentration of construction completion and handover and net sales in the fourth quarter. - FY2026-H1RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
The Group continues to disclose the seasonal fluctuation in which completed construction handovers and capacity utilization concentrate in the fourth quarter and revenue is weighted toward the fiscal year-end. - FY2024-Q3RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
工事完成引渡しと稼働率が第4四半期に集中し、売上高が年度末に偏る季節的変動を継続して開示している。 - FY2024-Q2RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
工事完成引渡しと稼働率が第4四半期に集中し、売上高が年度末に偏る季節的変動を継続して開示している。 - FY2024-Q1RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
工事完成引渡しと稼働率が第4四半期に集中し、売上高が年度末に偏る季節的変動を継続して開示している。 - FY2023-Q3RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
工事完成引渡しと稼働率が第4四半期に集中し、売上高が年度末に偏る季節的変動を継続して開示している。 - FY2023-Q2RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
工事完成引渡しと稼働率が第4四半期に集中し、売上高が年度末に偏る季節的変動を継続して開示している。 - FY2023-Q1RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
The Group continues to disclose the seasonal fluctuation in which completed construction handovers and capacity utilization concentrate in the fourth quarter and revenue is weighted toward the fiscal year-end. - FY2022RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in revenue and profit being weighted toward the fourth quarter compared with the first through third quarters.」
The Company continues to disclose the structural concentration of completed construction handovers and capacity utilization in the fourth quarter and the resulting concentration of revenue and profit at the fiscal year-end. - FY2022-Q3RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
The Group continues to disclose the seasonal fluctuation in which completed construction handovers and capacity utilization concentrate in the fourth quarter and revenue is weighted toward the fiscal year-end. - FY2022-Q2RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
The Group continues to disclose the seasonal fluctuation in which completed construction handovers and capacity utilization concentrate in the fourth quarter and revenue is weighted toward the fiscal year-end. - FY2022-Q1RestatedAnnual report
「The Group's revenue is subject to seasonal fluctuations because, in the ordinary course of business, handover of completed construction projects concentrates in the fourth quarter and capacity utilization rises accordingly, resulting in higher fourth-quarter revenue than revenue in the first through third quarters.」
The Group continues to disclose the seasonal fluctuation in which completed construction handovers and capacity utilization concentrate in the fourth quarter and revenue is weighted toward the fiscal year-end. - FY2021RestatedAnnual report
「Because the timing of revenue recognition for the Group's completed construction projects ordinarily concentrates in March, at the end of the fiscal year, revenue and profit tend to be weighted toward the second half.」
The Group continues to disclose the concentration of completed construction revenue recognition in March and the resulting second-half concentration of revenue and profit. - FY2021-Q3RestatedAnnual report
「The Group notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The consolidated Group continues to disclose the seasonal fluctuation in which completed construction handovers concentrate in the fourth quarter and revenue is weighted toward the fiscal year-end. - FY2021-Q2RestatedAnnual report
「The Group notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The consolidated Group continues to disclose the seasonal fluctuation in which completed construction handovers concentrate in the fourth quarter and revenue is weighted toward the fiscal year-end. - FY2021-Q1RestatedAnnual report
「The Group notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The consolidated Group continues to disclose the seasonal fluctuation in which completed construction handovers concentrate in the fourth quarter and revenue is weighted toward the fiscal year-end. - FY2020-Q3RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the concentration of completed construction handovers in the fourth quarter and the resulting seasonal fluctuations in revenue. - FY2020-Q2RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the concentration of completed construction handovers in the fourth quarter and the resulting seasonal fluctuations in revenue. - FY2020-Q1RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the concentration of completed construction handovers in the fourth quarter and the resulting seasonal fluctuations in revenue. - FY2019-Q3RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the structural concentration of completed construction handovers in the fourth quarter and the resulting concentration of revenue at the fiscal year-end. - FY2019-Q2RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the structural concentration of completed construction handovers in the fourth quarter and the resulting concentration of revenue at the fiscal year-end. - FY2019-Q1RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the structural concentration of completed construction handovers in the fourth quarter and the resulting concentration of revenue at the fiscal year-end. - FY2018-Q3RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the structural concentration of completed construction handovers in the fourth quarter and the resulting concentration of revenue at the fiscal year-end. - FY2018-Q2RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the structural concentration of completed construction handovers in the fourth quarter and the resulting concentration of revenue at the fiscal year-end. - FY2018-Q1RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the structural concentration of completed construction handovers in the fourth quarter and the resulting concentration of revenue in the second half and at the fiscal year-end. - FY2017RestatedAnnual report
「As part of the normal business cycle, completed construction is concentrated in March, the end of the fiscal year, resulting in a tendency for revenue and profit to be weighted toward the second half.」
The Company continues to disclose the concentration of completed construction revenue recognition in March and the resulting second-half concentration of revenue and profit. - FY2017-Q3RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the concentration of completed construction handovers in the fourth quarter and the resulting seasonal fluctuations in revenue. - FY2017-Q2RestatedAnnual report
「The Company notes that, because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The Company continues to disclose the concentration of completed construction handovers in the fourth quarter and the resulting seasonal fluctuations in revenue. - FY2017-Q1RestatedAnnual report
「Because handover of completed construction projects ordinarily concentrates in the fourth quarter, revenue in the fourth quarter is significantly higher than in the first through third quarters, resulting in seasonal fluctuations in revenue.」
The concentration of completed construction handovers in the fourth quarter and the resulting second-half concentration of revenue are disclosed again. - FY2016First statedAnnual report
「As part of the normal business cycle, completed construction is concentrated in March, the end of the fiscal year, resulting in a tendency for revenue and profit to be weighted toward the second half.」
Discloses the structural risk that completed construction is concentrated in March and revenue and profit are weighted toward the second half.