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Logos Holdings (205A) · RiskRestatedLatest Earnings presentation materials (2026-10-15): "Advanced"

Risk of Revenue Concentration in the Fourth Quarter

First written in FY2024. 4 of 9 entries say "Restated". Latest entry: 2026-10-15.

9entries
3years
5from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2024 – FY2026-H12024: 120242025: 220252026: 62026
Same theme, other companies
Revenue Recognition Volatility from Handover Timing in Property Sales and Construction ContractsA theme 15 companies write about · 15 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 4 of 10 companies on the "Worse" side.

1 other company's latest entry also says "Advanced".

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 15 companies compared. The sentences above are computed from all 15.
Full recordFilings, disclosures and news, newest first
  2. FY2026-H1RestatedAnnual report

    「In the Group's housing business, many contracts have a short period from the start of construction to delivery, so most properties recognize revenue at the time of delivery. In addition, as property deliveries increase in the fourth quarter, revenue tends to be concentrated in that quarter.」

    The company continues to describe the concentration of sales and deliveries in the fourth quarter and the resulting seasonality.
  3. FY2025RestatedAnnual report

    「In the Group's housing business, many construction contracts have a short period from the start of construction to delivery, and most properties recognize revenue at the time of delivery. In addition, because property deliveries increase in the fourth quarter, revenue tends to be concentrated in that quarter.」

    The company continues to disclose the concentration of sales and deliveries in the fourth quarter and the resulting seasonal risk.
  4. FY2025-H1RestatedAnnual report

    「The Group's selling, general and administrative fixed costs are incurred relatively evenly, while revenue tends to be concentrated in the fourth quarter of the consolidated fiscal year, resulting in seasonal fluctuations from quarter to quarter.」

    The company reiterates the seasonality in which fixed costs are incurred relatively evenly throughout the year, while revenue and deliveries are concentrated in the fourth quarter.
  5. FY2024First statedAnnual report

    「Revenue from the Group's housing business tends to be concentrated in the fourth quarter.」

    The company recognizes that changes in sales plans, sales trends and delivery timing due to construction delays may affect performance, and cites the leveling of construction start and delivery schedules as a response measure.
Moved together

"Growth Management Using the Number of Buildings Delivered, Operating Profit and Net Income as KPIs" moved the same way as this thread, in the same document, in 4 of its 9 moves.

444★123
  1. ★This thread
  2. 1Growth Management Using the Number of Buildings Delivered, Operating Profit and Net Income as KPIs4×
  3. 2Expansion of store openings from Hokkaido to Honshu4×
  4. 3Building a Nationwide Housing Company Platform Through M&A4×

★ 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
Logos Holdings's next results are scheduled for 2026-10-15. Read the earnings preview It last moved in the Earnings presentation materials of 2026-10-15: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Risk of Revenue Concentration in the Fourth Quarter | LOGOS HOLDINGS INC. (205A) | Komori