Uncertainty in Progress and Cost Estimates for Construction Revenue Recognition

「工事収益総額及び工事原価総額の見積りにあたっては、工事内容の変更や追加等に伴う請負金額の変更、工事期間における建設資材価格や労務単価の変動、工法や工数その他の諸要素について一定の仮定を用いて見積りを行っており、見積りは不確実性を伴うことから、見積りの見直しが必要となった場合には完成工事高の金額が変動し、翌連結会計年度以降の業績に影響を与える可能性があります。」

「Revenue from completed construction work recognized over time under the cost-to-cost method is recorded based on reasonably estimated total construction revenue, total construction costs and progress toward satisfying performance obligations at the reporting date. Because the estimates involve a degree of uncertainty, any required revision could cause revenue from completed construction work to fluctuate and could affect results from the following consolidated fiscal year onward.」