Risk of fluctuations in construction revenue recognized under the percentage-of-completion method and in estimated provisions for construction losses
First written in FY2021. 6 of 9 entries say "Restated". Latest entry: 2026-08-05.
The whole theme swung hardest in 2024: 9 of 63 companies on the "Worse" side.
9 other companies' latest entry also says "Mitigated".
- 2026-08-05MitigatedEarnings
「工事損失引当金 24 21」
工事損失引当金が前連結会計年度末の24百万円から21百万円へ減少している。 - FY2026MaterialisedAnnual report
「Provision for construction losses - 24」
The company recorded a ¥24 million provision for construction losses in the current fiscal year, although none had been recorded in the previous fiscal year, stating that it recognized the estimated losses on construction projects for which total construction costs are highly likely to exceed total construction revenue. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company explains that there have been no material changes to its existing business and other risks, including the risks of changes in estimates related to revenue recognition under the percentage-of-completion method and provisions for construction losses. - FY2023-Q3RestatedAnnual report
「During the first nine months of the fiscal year, there were no new business risks and no material changes to the business risks described in the previous fiscal year's securities report.」
The company explains that there have been no material changes to its existing business and other risks, including the risks of changes in estimates related to revenue recognition under the percentage-of-completion method and provisions for construction losses. - FY2023-Q2RestatedAnnual report
「During the six-month period ended the second quarter of the current consolidated fiscal year, there were no new business risks or material changes to the business risks described in the previous fiscal year's Annual Securities Report.」
The company explains that there have been no material changes to its existing business and other risks, including the risks of changes in estimates related to revenue recognition under the percentage-of-completion method and provisions for construction losses. - FY2022-Q3RestatedAnnual report
「During the first nine months of the fiscal year, there were no new business risks and no material changes to the business risks described in the previous fiscal year's securities report.」
The company explains that there have been no material changes to its existing business and other risks, including the risks of changes in estimates related to revenue recognition under the percentage-of-completion method and provisions for construction losses. - FY2022-Q2RestatedAnnual report
「During the six-month period ended the second quarter of the current consolidated fiscal year, there were no new business risks or material changes to the business risks described in the previous fiscal year's Annual Securities Report.」
The company explains that there have been no material changes to its existing business and other risks, including the risks of changes in estimates related to revenue recognition under the percentage-of-completion method and provisions for construction losses. - FY2022-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company explains that there have been no material changes to its existing business and other risks, including the risks of changes in estimates related to revenue recognition under the percentage-of-completion method and provisions for construction losses. - FY2021First statedAnnual report
「The company conducts appropriate cost management, including continuously reviewing estimated total costs and scheduled construction periods for each project. However, if revisions become necessary for any reason, this could affect the Group's business operations, financial position and operating results.」
The risks that revisions to estimated total costs or scheduled construction periods, and the occurrence of construction losses, could affect business performance were newly identified as a standalone item concerning revenue recognition under the percentage-of-completion method and provisions for construction losses.