Timing Shifts in Revenue Recognition Due to Acceptance Inspections and Specification Changes
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
4 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If the timing of acceptance inspections changes for reasons attributable to customers, or delivery dates change due to specification changes after orders are received, the recognition of revenue and profit may be delayed from the original schedule to the following quarter or fiscal year.」
Continues to disclose the risk of timing shifts in revenue recognition caused by acceptance inspections and specification changes in Enterprise projects. - FY2025First statedAnnual report
「If the timing of acceptance inspections changes for reasons attributable to customers, or delivery dates change due to specification changes after orders are received, the recognition of revenue and profit may be delayed from the original schedule to the following quarter or fiscal year.」
Describes the risk of timing shifts in revenue recognition caused by acceptance inspections and specification changes in Enterprise projects, separately from seasonality.