Risk of fluctuations in estimated total costs under the percentage-of-completion method
First written in FY2022. 9 of 10 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2024: 9 of 64 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there had been no significant changes in the accounting estimates and assumptions related to total costs, labor hours and other matters under the percentage-of-completion method. - 2026-04-30RestatedGeneral Meetings of Shareholders
「If changes in specifications during development or the occurrence of unforeseen events result in a review of work hours and fluctuations in the percentage of completion, this may have a material impact on the consolidated financial statements for the following consolidated fiscal year.」
工事進行基準における工数・原価総額見積りの変動が翌年度の計算書類に影響する可能性を継続して記載している。 - FY2026-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there had been no significant changes in the accounting estimates and assumptions related to total costs, labor hours and other matters under the percentage-of-completion method. - FY2025-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no material changes to the accounting estimates and the assumptions used in those estimates described under “Management’s Discussion and Analysis of Financial Condition, Results of Operations and Cash Flows” in the securities report for the previous fiscal year.」
Regarding the risk of fluctuations in estimated total costs under the percentage-of-completion method, the company stated that there had been no significant changes in its accounting estimates or assumptions. - FY2025-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
Regarding the risk of fluctuations in estimated total costs under the percentage-of-completion method, the company stated that there had been no new major risks or significant changes to existing risks. - FY2024RestatedAnnual report
「Estimated total costs primarily consist of labor costs for software development personnel and outsourcing expenses. The key assumption used in the estimate is the number of hours expected to be incurred in the work of development personnel, which is estimated based on specialized knowledge and experience while taking into account the scale and complexity of each project.」
The company continued to disclose the potential impact on the following year's financial statements of estimates of labor hours and total costs under the percentage-of-completion method and of specification changes and other factors. - FY2024-Q3RestatedAnnual report
「There were no material changes during the nine-month period of the current consolidated fiscal year in the group's management policies, management strategies or other matters.」
Regarding the risk of fluctuations in estimated total costs under the percentage-of-completion method, the company stated that there had been no significant changes to its management policies, management strategies or other matters. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
Regarding the risk of fluctuations in estimated total costs under the percentage-of-completion method, the company stated that there had been no new major risks or significant changes to existing risks. - FY2023-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
Regarding the risk of fluctuations in estimated total costs under the percentage-of-completion method, the company stated that there had been no new major risks or significant changes to existing risks. - FY2022First statedAnnual report
「The degree of completion used in applying the percentage-of-completion method is calculated based on the proportion of actual costs incurred through the end of the consolidated fiscal year to the estimated total costs. If the degree of completion changes because development hours are reassessed due to specification changes during development or unexpected events, this could have a material impact on the consolidated financial statements for the following consolidated fiscal year.」
For revenue of ¥1.482099 billion recognized under the percentage-of-completion method, the company separately disclosed that changes in estimated development hours, specification changes and other factors could cause the degree of completion to fluctuate and materially affect the consolidated financial statements for the following fiscal year.