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Morozoff Limited (2217) · FactHong Kong subsidiary's Lunar New Year sales recognized in the current interim period

Difference in the timing of recognizing Lunar New Year sales at the Hong Kong subsidiary

First written in FY2026-H1. 3 of 6 entries say "Restated". Latest entry: FY2027-H1.

6entries
2years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2026-H1 – FY2027-H12025: 120252026: 52026
Same theme, other companies
Seasonal fluctuations in performance due to new model launches and the Chinese New Year for finished productsA theme 8 companies write about · 7 as a headwind · 1 as a tailwind

2 other companies' latest entry also says "Other".

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Full recordFilings, disclosures and news, newest first
  1. FY2027-H1Hong Kong subsidiary's Lunar New Year sales recognized in the current interim periodAnnual report

    「As a result of the Lunar New Year sales of the Hong Kong subsidiary, which were not recognized in the previous fiscal year overseas, being recognized in the current interim consolidated accounting period」

    The Hong Kong subsidiary's Lunar New Year sales, which were not recognized in the previous fiscal year, were recognized in the current interim period and became a factor behind the year-on-year increase in revenue.
  3. FY2026RestatedAnnual report

    「Overseas sales declined substantially because sales for the Lunar New Year at our Hong Kong subsidiary were not recorded during the period. As a result, revenue for the consolidated fiscal year was ¥36,273 million, up 0.7% year on year.」

    The company reconfirmed that the timing difference in recording Lunar New Year sales at its Hong Kong subsidiary contributed to the decline in full-year overseas sales.
  4. 2026-03-13RestatedRevision of earnings forecasts

    「Overseas sales declined substantially because sales for the Lunar New Year at our Hong Kong subsidiary were not recorded during the period. As a result, revenue for the consolidated fiscal year was ¥36,273 million, up 0.7% year on year.」

    The company reconfirmed that the timing difference in recording Lunar New Year sales at its Hong Kong subsidiary contributed to the decline in full-year overseas sales.
  5. FY2026-H1First statedAnnual report

    「As the Lunar New Year sales of the Hong Kong subsidiary are not always recognized in the current interim consolidated accounting period, revenue for the period was ¥16,192 million, down 1.7% year on year.」

    For the first time, the company separately stated that the Hong Kong subsidiary's Lunar New Year sales were not recognized in the current interim consolidated accounting period, making this one of the factors behind the year-on-year decline in revenue.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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No upcoming earnings preview for Morozoff Limited yet. It last moved in the Financial results briefing materials of 2026-09-11: "Restated".
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Difference in the timing of recognizing Lunar New Year sales at the Hong Kong subsidiary | Morozoff Limited (2217) | Komori