Komori
Fukuda (1899) · RiskMitigated

Provisions for Loss-Making Construction Contracts

First written in FY2017. 13 of 25 entries say "Restated". Latest entry: FY2026-H1.

25entries
9years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2019-Q3RestatedFY2021-Q1 – FY2022-Q3MitigatedFY2024-H1 – FY2026-H12018: 420182019: 320192020: 220202021: 420212022: 320222023: 220232024: 320242025: 220252026: 22026
Same theme, other companies
Release of the Provision for Losses on Contracts Expected to Incur LossesA theme 148 companies write about · 147 as a headwind · 1 as a tailwind

57 other companies' latest entry also says "Mitigated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 148 companies compared. The sentences above are computed from all 148.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1MitigatedAnnual report

    「工事損失引当金の増減額(△は減少) △ 37 △ 15」

    工事損失引当金は当中間期にも15百万円減少した。前年同期の37百万円減少に続き、引当金残高の縮小方向が示されている。
  2. FY2025MitigatedAnnual report

    「工事損失引当金繰入額は次のとおりであります。△66百万円」

    工事損失引当金繰入額は前年の△116百万円から△66百万円となり、期末残高も92百万円から25百万円へ減少した。
  3. FY2025-H1MitigatedAnnual report

    「工事損失引当金の増減額(△は減少) △ 49 △ 37」

    工事損失引当金は当中間連結会計期間に37百万円減少した。前年同期の49百万円減少に続き、引当金残高の縮小方向が示されている。
  4. FY2024MitigatedAnnual report

    「完成工事原価に含まれる工事損失引当金繰入額は次のとおりであります。△116百万円」

    工事損失引当金繰入額は前年の94百万円から△116百万円となり、残高も208百万円から92百万円へ減少した。
  5. FY2024-H1MitigatedAnnual report

    「工事損失引当金の増減額(△は減少) 35 △ 49」

    工事損失引当金の増減額は前年同期の35百万円の増加から、当中間連結会計期間は49百万円の減少となった。
  6. FY2024-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  7. FY2023WorsenedAnnual report

    「工事損失引当金繰入額は次のとおりであります。94百万円」

    工事損失引当金繰入額は前年の53百万円から94百万円へ増加し、期末残高も113百万円から208百万円へ増加した。低採算・損失見込み工事の損益影響が拡大している。
  8. FY2023-Q2MaterialisedAnnual report

    「利益面では、建設資材価格の高騰に伴う建設コストの上昇や、低採算工事の発生などが影響し、」

    低採算工事の発生が当四半期の売上総利益・営業利益の減少要因として明示され、損失リスクが実際の損益に現れている。
  9. FY2023-Q1MaterialisedAnnual report

    「利益面では、売上高の減少、建設資材価格の高騰に加え、不採算工事の発生などが影響し、」

    不採算工事の発生が売上総利益・営業利益の減少要因として明示され、損失が見込まれる受注工事に関するリスクが実際の損益に現れた。
  10. FY2022-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  11. FY2022-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  12. FY2022-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  13. FY2021-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  14. FY2021-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  15. FY2021-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  16. FY2020MitigatedAnnual report

    「工事損失引当金繰入額は次のとおりであります。△110百万円」

    工事損失引当金繰入額は前年の143百万円から当期は△110百万円となり、工事損失引当金残高も256百万円から146百万円へ減少した。
  17. FY2020-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  18. FY2019WorsenedAnnual report

    「完成工事原価に含まれる工事損失引当金繰入額は次のとおりであります。 143百万円」

    工事損失引当金繰入額は143百万円となり、前年の112百万円から増加した。工事損失引当金残高も109百万円から233百万円へ増加している。
  19. FY2019-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  20. FY2019-Q2工事損失引当金増加Annual report

    「工事損失引当金の増減額(△は減少) 16 186」

    営業活動によるキャッシュ・フローの調整項目として、工事損失引当金の増減額は前年同期の16百万円から186百万円へ増加している。
  21. FY2019-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  22. FY2018-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  23. FY2018-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  24. FY2018-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    損失が見込まれる受注工事への引当について、新規発生・重要な変更はないと開示されている。
  25. FY2017First statedAnnual report

    「The provision for losses on construction contracts included in cost of completed construction contracts was as follows: ¥297 million.」

    A ¥297 million provision for losses on construction contracts was recognized for projects expected to incur losses.
Moved together

"Improved project profitability and lower fixed-cost burden" moved the same way as this thread, in the same document, in 7 of its 25 moves.

776444★123456
  1. ★This thread
  2. 1Improved project profitability and lower fixed-cost burden7×
  3. 2Reduction of interest-bearing debt7×
  4. 3Recognition of a provision for damages6×
  5. 4Employee Incentives Through a Stock Benefit Trust (J-ESOP)4×
  6. 5Decline in net profit due to the disappearance of a gain on a step acquisition and higher tax expense4×
  7. 6Impairment of operating real estate in the construction segment4×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Fukuda's next results are scheduled for 2026-11-06. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.