Asua (246A) · RiskRestated
Seasonality resulting in a disproportionate concentration of profit in the third quarter
First written in FY2024. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Quarterly Performance Fluctuations Due to the Timing, Amounts and Profit Margins of Acceptance-Based ProjectsA theme 11 companies write about · 11 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2019: 1 of 8 companies on the "Worse" side.
4 other companies' latest entry also says "Restated".
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.
Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「In addition to being subject to customers' investment budgets, profits tend to be concentrated in the third quarter because of the timing of budget execution by customer companies.」
The Company continues to identify the risk of profit concentration in the third quarter due to deliveries at the end of March and the timing of customer budget execution. - FY2024First statedAnnual report
「Profit tends to be concentrated in the third quarter because of the timing of customer companies’ budget execution and the timing of completion inspections for systems under development and contracted projects.」
Delays in completion inspections, particularly the deferral into the following fiscal year of projects scheduled for June, could affect results for the period.