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Artner (2163) · RiskRestated

Risk that the benefits of education and training fail to translate into customer evaluations and engineers' billing rates

First written in FY2017. 15 of 16 entries say "Restated". Latest entry: FY2025-H1.

16entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2025-H12017: 120172018: 120182019: 220192020: 220202021: 320212022: 320222023: 320232024: 12024
Same theme, other companies
Failure to Meet Customers’ Expected Quality Standards Due to Insufficient Engineer CapabilitiesA theme 7 companies write about · 6 as a headwind · 2 as a tailwind

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

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Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「During the current interim accounting period, there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  2. FY2024-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  3. FY2024-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  4. FY2023RestatedAnnual report

    「If the training does not produce the expected results and customer evaluations do not contribute to higher engineer billing rates, or if the company is unable to meet customer requirements and receives complaints, this may affect its financial position and operating results.」

    Continues to state the possibility that training results may not lead to improved customer evaluations or higher engineer billing rates, and that customer complaints may arise.
  5. FY2023-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  6. FY2023-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  7. FY2022RestatedAnnual report

    「However, if the training does not produce the expected results and customer evaluations do not contribute to higher engineer billing rates, or if the company is unable to meet customer requirements and receives complaints, this may affect its financial position and operating results.」

    Continues to state the possibility that training results may not lead to improved customer evaluations or higher engineer billing rates, and that customer complaints may arise.
  8. FY2022-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  9. FY2022-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates. The disclosure does not establish any quantification or actual occurrence of this risk.
  10. FY2022-Q1RestatedAnnual report

    「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  11. FY2021-Q1RestatedAnnual report

    「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  12. FY2020RestatedAnnual report

    「However, if the benefits of training do not emerge as expected, customer evaluations do not improve, or engineer billing rates do not increase, or if the company is unable to meet customer requirements and complaints arise, this could affect the company’s financial position and operating results.」

    Continues to state the possibility that training results may not lead to improved customer evaluations or higher engineer billing rates, and that customer complaints may arise.
  13. FY2020-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    States that there have been no significant changes in the risk that the effects of employee training may not lead to improved customer evaluations or higher engineer billing rates.
  14. FY2019RestatedAnnual report

    「If the training does not produce the expected results, customer evaluations do not improve, and the billing rates for engineers do not increase, or if the company is unable to meet customer requirements and receives complaints, this may affect its financial position and operating results.」

    Continues to state the possibility that training results may not lead to improved customer evaluations or higher engineer billing rates, and that customer complaints may arise.
  15. FY2018RestatedAnnual report

    「However, if the benefits of training do not emerge as expected, customer evaluations do not improve, or engineer billing rates do not increase, or if the company is unable to meet customer requirements and complaints arise, this could affect the company’s financial position and operating results.」

    The company continues to describe the risks that training benefits may not translate into higher customer evaluations or engineer billing rates, and that customer complaints may arise.
  16. FY2017First statedAnnual report

    「However, if the benefits of training do not emerge as expected, customer evaluations do not improve, or engineer billing rates do not increase, or if the company is unable to meet customer requirements and complaints arise, this could affect the company’s financial position and operating results.」

    The company describes the potential impact on customer evaluations, engineer billing rates, and complaints if the benefits of training do not emerge as expected.
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Risk that the benefits of education and training fail to translate into customer evaluations and engineers' billing rates | ARTNER CO.,LTD. (2163) | Komori