Expansion of assets and liabilities due to increases in costs of uncompleted construction and advances received for uncompleted construction
First written in FY2019-Q3. 17 of 21 entries say "Reframed", first in FY2020-Q2. Latest entry: 2026-08-12.
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- 2026-08-12ReframedResults
「これは主に完成工事未収入金が減少したことによるものであります。」
完成工事未収入金の減少により流動資産が減少した一方、契約資産・未成工事支出金・契約負債は増加しており、資産・負債の変動要因が更新されている。 - FY2025-H1ReframedAnnual report
「Current assets at the end of the interim consolidated accounting period were ¥636.2 million, an increase of ¥25.1 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in accounts receivable for completed construction work. Current liabilities at the end of the interim consolidated accounting period were ¥257.5 million, a decrease of ¥2.1 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in contract liabilities.」
Current assets expanded mainly due to an increase in accounts receivable for completed construction work, while current liabilities contracted mainly due to a decrease in contract liabilities. The situation has changed from the increase in assets and liabilities associated with the acquisition at the end of the previous fiscal year. - FY2024ReframedAnnual report
「Total assets at the end of the current consolidated fiscal year increased ¥85.4 million from the end of the previous consolidated fiscal year to ¥839.4 million.」
In addition to the previous changes centered on costs of uncompleted construction and contract assets, assets increased due to the recognition of ¥415.649 million in goodwill associated with the acquisition of 空気設備工業株式会社. Liabilities increased ¥668 million due to the issuance of bonds. - FY2024-Q2ReframedAnnual report
「Current assets at the end of the second quarter of the current consolidated fiscal year were ¥585.1 million, a decrease of ¥5.8 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in costs of uncompleted construction. Current liabilities at the end of the second quarter of the current consolidated fiscal year were ¥234.2 million, a decrease of ¥29.8 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in income taxes payable and other liabilities.」
Current assets decreased ¥5.8 million, mainly due to a decrease in costs of uncompleted construction, while current liabilities decreased ¥29.8 million, mainly due to a decrease in income taxes payable and other liabilities. The drivers of changes in assets and liabilities have shifted from the previous phase of increases centered on contract assets and contract liabilities. - FY2024-Q1ReframedAnnual report
「Current assets at the end of the first quarter of the current consolidated fiscal year were ¥575.7 million, a decrease of ¥15.2 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in accounts receivable for completed construction work. Fixed assets were ¥167.6 million, an increase of ¥4.5 million from the end of the previous consolidated fiscal year. Current liabilities at the end of the first quarter of the current consolidated fiscal year were ¥274.2 million, an increase of ¥10.1 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in contract liabilities.」
Current assets decreased ¥15.2 million, mainly due to a decrease in accounts receivable for completed construction work, while current liabilities increased ¥10.1 million, mainly due to an increase in contract liabilities. The changes have shifted from the previous fluctuations centered on contract assets and costs of uncompleted construction to fluctuations driven by accounts receivable for completed construction work and contract liabilities. - FY2023-Q3ReframedAnnual report
「Current assets at the end of the third quarter of the current consolidated fiscal year were ¥568.3 million, an increase of ¥64.0 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in costs of uncompleted construction. Current liabilities at the end of the third quarter of the current consolidated fiscal year were ¥266.0 million, an increase of ¥73.3 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in contract liabilities.」
Both current assets and current liabilities increased from the end of the previous consolidated fiscal year, with costs of uncompleted construction the main driver on the asset side and contract liabilities the main driver on the liability side. The main drivers of assets and liabilities changed from the previous quarter's increase centered on accounts receivable for completed construction work. - FY2023-Q2ReframedAnnual report
「Current assets at the end of the second quarter of the current consolidated fiscal year were ¥569.1 million, an increase of ¥64.7 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in accounts receivable for completed construction work. Current liabilities at the end of the second quarter of the current consolidated fiscal year were ¥237.6 million, an increase of ¥45.0 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in contract liabilities.」
The main driver of the increase in current assets changed from the contract asset-led increase reported in the previous quarter to an increase in accounts receivable for completed construction work. Current liabilities expanded mainly due to an increase in contract liabilities. - FY2023-Q1ReframedAnnual report
「Current assets at the end of the first quarter of the current consolidated fiscal year were ¥560.2 million, an increase of ¥55.9 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in contract assets.」
In addition to the previous changes centered on costs of uncompleted construction, the increase in contract assets following revenue recognition is now identified as the main driver of the increase in current assets. An increase in contract liabilities is also contributing to the increase in current liabilities. - FY2022RestatedAnnual report
「Total assets at the end of the current consolidated fiscal year decreased ¥87.1 million from the end of the previous consolidated fiscal year to ¥654.4 million.」
The decline in assets and liabilities from the end of the previous fiscal year has continued. The main factors cited are decreases in advances received for uncompleted construction, repayment of borrowings, and a decrease in cash and deposits. - FY2022-Q3RestatedAnnual report
「Current assets at the end of the third quarter of the current consolidated fiscal year were ¥497.8 million, a decrease of ¥73.3 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in costs of uncompleted construction. Current liabilities at the end of the third quarter of the current consolidated fiscal year were ¥207.7 million, a decrease of ¥76.0 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in advances received for uncompleted construction.」
Both current assets and current liabilities have decreased from the end of the previous consolidated fiscal year, mainly due to decreases in costs of uncompleted construction and advances received for uncompleted construction. - FY2022-Q2ReframedAnnual report
「Current assets at the end of the second quarter of the current consolidated fiscal year were ¥515.0 million, a decrease of ¥56.2 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in costs of uncompleted construction. Current liabilities at the end of the second quarter of the current consolidated fiscal year were ¥210.7 million, a decrease of ¥73.0 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in advances received for uncompleted construction.」
The phase in which both current assets and current liabilities decreased from the end of the previous fiscal year, mainly due to decreases in costs of uncompleted construction and advances received for uncompleted construction, has continued. - FY2022-Q1ReframedAnnual report
「Current assets at the end of the first quarter of the current consolidated fiscal year were ¥646.2 million, an increase of ¥74.9 million from the end of the previous consolidated fiscal year. This was mainly due to increases in notes receivable, accounts receivable for completed construction work and other items. Current liabilities at the end of the first quarter of the current consolidated fiscal year were ¥375.8 million, an increase of ¥92.0 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in advances received for uncompleted construction.」
The situation changed from the decline in assets and liabilities at the end of the previous fiscal year to one in which both current assets and current liabilities increased, mainly due to increases in notes receivable, accounts receivable for completed construction work and other items, and advances received for uncompleted construction. - FY2021ReframedAnnual report
「Total assets at the end of the current consolidated fiscal year decreased ¥22.3 million from the end of the previous consolidated fiscal year to ¥741.6 million.」
The situation changed from a phase of asset expansion caused by an increase in costs of uncompleted construction to one in which assets decreased ¥223 million due to a decrease in cash and deposits and other factors. Liabilities also decreased ¥438 million, while net assets increased ¥214 million. - FY2021-Q3ReframedAnnual report
「Current assets at the end of the third quarter of the current consolidated fiscal year were ¥603.6 million, an increase of ¥11.3 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in costs of uncompleted construction.」
Current assets increased ¥11.3 million, mainly due to an increase in costs of uncompleted construction. Meanwhile, current liabilities decreased ¥3.2 million, mainly due to a decrease in income taxes payable and other liabilities, indicating a change from the previous phase of expansion in assets and liabilities. - FY2021-Q2ReframedAnnual report
「Current assets at the end of the second quarter of the current consolidated fiscal year were ¥566.4 million, a decrease of ¥25.7 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in costs of uncompleted construction. Current liabilities at the end of the second quarter of the current consolidated fiscal year were ¥262.3 million, a decrease of ¥60.5 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in advances received for uncompleted construction.」
The situation changed from the previous phase of increases in costs of uncompleted construction and advances received for uncompleted construction to one in which current assets and current liabilities decreased, mainly due to decreases in each item. - FY2021-Q1ReframedAnnual report
「Current assets at the end of the first quarter of the current consolidated fiscal year were ¥668.1 million, an increase of ¥75.9 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in costs of uncompleted construction.」
From the end of the previous consolidated fiscal year, current assets increased ¥75.9 million, mainly due to an increase in costs of uncompleted construction, while current liabilities also increased ¥89.1 million, mainly due to an increase in advances received for uncompleted construction. - FY2020ReframedAnnual report
「Total assets at the end of the current consolidated fiscal year decreased ¥117.0 million from the end of the previous consolidated fiscal year to ¥763.9 million.」
The situation changed from a phase of expanding assets and liabilities to one in which assets decreased ¥117.0 million and liabilities decreased ¥145.6 million, mainly because costs of uncompleted construction were transferred to cost of completed construction. - FY2020-Q3ReframedAnnual report
「Current assets at the end of the third quarter of the current consolidated fiscal year were ¥761.3 million, an increase of ¥46.5 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in cash and deposits. Current liabilities at the end of the third quarter of the current consolidated fiscal year were ¥494.4 million, an increase of ¥36.1 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in advances received for uncompleted construction.」
The main driver of the increase in current assets changed from costs of uncompleted construction to cash and deposits, while current liabilities continued to expand mainly due to an increase in advances received for uncompleted construction. - FY2020-Q2ReframedAnnual report
「Although funds increased mainly due to pretax quarterly profit of ¥48.4 million and a ¥47.1 million decrease in costs of uncompleted construction, funds decreased due to an increase of ¥129.3 million in trade receivables and other factors.」
Compared with the previous increase in assets and liabilities caused by increases in costs of uncompleted construction and advances received for uncompleted construction, costs of uncompleted construction decreased ¥47.1 million this time, contributing to an increase in funds. - FY2020-Q1AdvancedAnnual report
「Current assets at the end of the first quarter of the current consolidated fiscal year were ¥880.1 million, an increase of ¥165.4 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in costs of uncompleted construction. Current liabilities at the end of the first quarter of the current consolidated fiscal year were ¥660.7 million, an increase of ¥202.4 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in advances received for uncompleted construction.」
Current assets increased ¥165.4 million from the end of the previous consolidated fiscal year, mainly due to an increase in costs of uncompleted construction, while current liabilities increased ¥202.4 million, mainly due to an increase in advances received for uncompleted construction. - FY2019-Q3First statedAnnual report
「Current assets at the end of the third quarter of the current consolidated fiscal year were ¥760.8 million, an increase of ¥141.2 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in costs of uncompleted construction.」
Current assets increased ¥141.2 million from the end of the previous consolidated fiscal year, mainly due to an increase in costs of uncompleted construction. Correspondingly, current liabilities also increased ¥124.3 million, mainly due to an increase in advances received for uncompleted construction.