Risks Related to Estimating Construction Costs and Progress Under Percentage-of-Completion Accounting
First written in FY2021. 9 of 10 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 9 of 64 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2024-Q3RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2024-Q1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2023-Q3RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2023-Q2RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2023-Q1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2022-Q3RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2022-Q2RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2022-Q1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
工事原価総額・進捗度の見積りを含む重要な会計上の見積りおよび仮定について、重要な変更がないとしている。 - FY2021First statedAnnual report
「工事原価総額の見積りは、契約内容、要求仕様、過去の類似契約における原価実績、工事期間中の委託外注費、材料費、労務費の見積り等の情報に基づいて算定しております。工事原価総額の見積りの算定は、工程の遅れや当初想定していなかった事象の発生等、工事施工に係る状況変化に伴い、見直しの必要性が生じることがあります。」
工事進行基準に基づき当連結会計年度に完成工事高24,535百万円を計上しており、工事原価総額・進捗度の見積りと実績の乖離が収益認識に影響する可能性を新たな重要な会計上の見積りリスクとして開示している。