Komori
PAL GROUP Holdings (2726) · RiskRestated

Performance Fluctuations Due to a Shortage of Attractive Store Locations and Store-Opening Conditions

First written in FY2018. 15 of 16 entries say "Restated". Latest entry: FY2026-H1.

16entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY2026-H12018: 320182019: 320192020: 320202021: 320212022: 120222023: 120232024: 120242025: 12025
Same theme, other companies
Risks related to securing sites and properties for new stores and the progress of new constructionA theme 45 companies write about · 45 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 6 of 14 companies on the "Worse" side.

30 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.
Showing 14 of the 45 companies compared. The sentences above are computed from all 45.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「No new business or other risks arose during the interim consolidated accounting period. There are also no material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」

    It is stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  2. FY2025-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  3. FY2024-Q1RestatedAnnual report

    「There are no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    It is reaffirmed that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  4. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  5. FY2022-Q2RestatedAnnual report

    「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  6. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  7. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  8. FY2021-Q1RestatedAnnual report

    「There are no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  9. FY2020RestatedAnnual report

    「If the group is unable to secure a sufficient number of attractive locations, it may reduce the number of new stores opened. In addition, the group’s performance may be affected by the number, locations and timing of store openings, among other factors.」

    Performance volatility due to a shortage of attractive locations and store-opening conditions is described as an ongoing risk under the store-opening policy.
  10. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  11. FY2020-Q2RestatedAnnual report

    「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  12. FY2019RestatedAnnual report

    「If the group is unable to secure a sufficient number of attractive locations, it may reduce the number of new stores opened. In addition, the group’s performance may be affected by the number, locations and timing of store openings, among other factors.」

    Performance volatility due to a shortage of attractive locations and store-opening conditions is described as an ongoing risk under the store-opening policy.
  13. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  14. FY2019-Q2RestatedAnnual report

    「There are no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  15. FY2019-Q1RestatedAnnual report

    「There are no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    It is explicitly stated that there have been no material changes in existing business and other risks, including a shortage of attractive locations and performance volatility due to store-opening conditions.
  16. FY2018First statedAnnual report

    「If the group is unable to secure a sufficient number of attractive locations, it may reduce the number of new stores opened. In addition, the group’s performance may be affected by the number, locations and timing of store openings, among other factors.」

    The shortage of attractive locations and differences in the number, locations and timing of store openings are described as new risks that could affect the store-opening plan and business performance.
Moved together

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