Komori
Nippon Densetsu Kogyo (1950) · InitiativeMitigated

Disclosure of Accounting Estimates

First written in FY2021. 2 of 4 entries say "Mitigated", first in FY2023. Latest entry: FY2026.

4entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2021MitigatedFY2022 – FY20262021: 120212022: 120222023: 120232024: 020242025: 020252026: 12026
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 533 companies write about · 0 as a headwind · 15 as a tailwind

0 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 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 533 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「Provision for loss on construction contracts 514 123」

    工事損失引当金は前連結会計年度末の514百万円から123百万円へ減少した。工事契約の変更、仕様変更、原材料価格等による見積り変動の可能性は引き続き開示している。
  2. FY2023MitigatedAnnual report

    「工事損失引当金 737 466」

    工事損失引当金は前連結会計年度末の737百万円から466百万円へ減少した。工事原価や契約変更等による見積り変動の可能性は引き続き記載されている。
  3. FY2022AdvancedAnnual report

    「履行義務の充足に係る進捗度の測定は、連結会計年度末までに発生した工事原価が、予想される工事原価総額に占める割合(原価比例法)に基づいて行っている。」

    会計上の見積りについて、工事損失引当金737百万円及び一定期間にわたり認識した収益17,665百万円を計上し、実行予算、作業内容、原材料価格等を用いた見積方法を具体的に開示した。
  4. FY2021First statedAnnual report

    「The Company applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) from the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates in the consolidated financial statements.」

    The new standard on disclosure of accounting estimates was applied from the fiscal year-end, and significant estimates including provisions for losses on construction contracts and revenue recognized under the percentage-of-completion method were disclosed.
Moved together

"Research and Development Focused on Safety, Labor Savings and ICT" moved the same way as this thread, in the same document, in 3 of its 4 moves.

332222★123456
  1. ★This thread
  2. 1Research and Development Focused on Safety, Labor Savings and ICT3×
  3. 2Performance-Linked Compensation Based on Consolidated Ordinary Income3×
  4. 3Sustainable Growth and the Japan Densetsu Three-Year Management Plan 20152×
  5. 4Strengthening the Foundation for a Sustainable Profit-Making Structure2×
  6. 5Expanding Orders by Strengthening the Sales Structure2×
  7. 6Station Redevelopment, Energy-Saving Proposals and Expansion into New Fields2×

★ 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
Nippon Densetsu Kogyo's next results are scheduled for 2026-10-30. Read the earnings preview
News
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