Komori
Japan Foundation Engineering (1914) · PolicyRestated

Performance management focused on the second half of the fiscal year and concentration of sales in the fourth quarter

First written in FY2017-Q1. 19 of 20 entries say "Restated". Latest entry: FY2022-Q3.

20entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2022-Q32016: 220162017: 420172018: 320182019: 420192020: 320202021: 320212022: 1
Same theme, other companies
Concentration of Building Completions and Handover Deliveries in the Fourth QuarterA theme 42 companies write about · 40 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2025: 6 of 20 companies on the "Worse" side.

24 other companies' latest entry also says "Restated".

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 42 companies compared. The sentences above are computed from all 42.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「The Group's sales are subject to seasonal fluctuations, as the completion and handover of construction projects under contract are normally concentrated in the fourth quarter of the fiscal year. As a result, sales in the fourth quarter of the fiscal year are significantly higher than sales in the first through third quarters.」

    The Company continues to explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  2. FY2022-Q2RestatedAnnual report

    「The Group's sales are subject to seasonal fluctuations, as the completion and handover of construction projects under contract are normally concentrated in the fourth quarter of the fiscal year. As a result, sales in the fourth quarter of the fiscal year are significantly higher than sales in the first through third quarters.」

    The Company continues to explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  3. FY2022-Q1RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues its performance management policy of prioritizing the second half of the fiscal year. The notes also describe the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  4. FY2021-Q3RestatedAnnual report

    「The Company focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues its performance management policy of focusing on performance in the second half of the fiscal year. The notes also describe the seasonal concentration of construction completions and handovers in the fourth quarter.
  5. FY2021-Q2RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues its performance management policy of focusing on performance in the second half of the fiscal year. It also notes the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  6. FY2021-Q1RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues its performance management policy of focusing on performance in the second half of the fiscal year. The notes also explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  7. FY2020-Q3RestatedAnnual report

    「Going forward, the Group will focus on the performance of the entire Group in the second half of the fiscal year when managing its results.」

    The Company continues its performance management policy of focusing on performance in the second half of the fiscal year. The notes also explain the seasonal concentration of construction completions and handovers in the fourth quarter.
  8. FY2020-Q2RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues its performance management policy of focusing on performance in the second half of the fiscal year. The notes also explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  9. FY2020-Q1RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues its performance management policy of focusing on performance in the second half of the fiscal year. The quarterly notes also explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  10. FY2019RestatedAnnual report

    「The Group was able to increase its profits in the second half of the fiscal year.」

    The Company describes a trend of increasing profits in the second half of the fiscal year, consistent with the theme of performance management focused on the second half and seasonality.
  11. FY2019-Q3RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues its performance management policy of focusing on performance in the second half of the fiscal year. The notes also explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  12. FY2019-Q2RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues to state its performance management policy of focusing on performance in the second half of the fiscal year. The notes also continue to explain the seasonal concentration of quarterly sales in the fourth quarter.
  13. FY2019-Q1RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues to state its performance management policy of focusing on performance in the second half of the fiscal year. The notes also continue to explain the seasonal concentration of sales in the fourth quarter.
  14. FY2018-Q3RestatedAnnual report

    「The Group's sales are subject to seasonal fluctuations, as the completion and handover of construction projects under contract are normally concentrated in the fourth quarter of the fiscal year. As a result, sales in the fourth quarter of the fiscal year are significantly higher than sales in the first through third quarters.」

    The Company continues to explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  15. FY2018-Q2RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues to state its performance management policy of focusing on performance in the second half of the fiscal year. The quarterly notes also explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  16. FY2018-Q1RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results.」

    The Company continues to state its performance management policy of prioritizing the second half of the fiscal year. The quarterly notes also continue to explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  17. FY2017RestatedAnnual report

    「Although profits from domestic construction projects increased in the second half of the fiscal year, the Company was affected by construction delays at its U.S. subsidiary caused by changes in construction methods and unforeseen geological issues, as well as delays in final settlements,」

    The Company describes a trend of increasing profits from domestic construction projects in the second half of the fiscal year, consistent with its previous explanation of performance management focused on the second half and of seasonality.
  18. FY2017-Q3RestatedAnnual report

    「The Group's sales are subject to seasonal fluctuations, as the completion and handover of construction projects under contract are normally concentrated in the fourth quarter of the fiscal year. As a result, sales in the fourth quarter of the fiscal year are significantly higher than sales in the first through third quarters.」

    The notes to the quarterly consolidated financial statements continue to explain the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  19. FY2017-Q2RestatedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results. The Group's sales are subject to seasonal fluctuations, as the completion and handover of construction projects under contract are normally concentrated in the fourth quarter of the fiscal year. As a result, sales in the fourth quarter of the fiscal year are significantly higher than sales in the first through third quarters.」

    The Company continues to explain its performance management policy of focusing on the second half of the fiscal year and the seasonal fluctuations caused by the concentration of construction completions and handovers in the fourth quarter.
  20. FY2017-Q1First statedAnnual report

    「The Group focuses on performance in the second half of the fiscal year when managing its results. The Group's sales are subject to seasonal fluctuations, as the completion and handover of construction projects under contract are normally concentrated in the fourth quarter of the fiscal year. As a result, sales in the fourth quarter of the fiscal year are significantly higher than sales in the first through third quarters.」

    The Company states that its performance management policy prioritizes the second half of the fiscal year, explaining that the completion and handover of construction projects are subject to seasonal fluctuations because they are concentrated in the fourth quarter.
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