Komori
Globe-ing (277A) · RiskRestated

Revenue Recognition and Profitability Management Risk from Project Effort Estimates

First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.

2entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2025 – FY20262025: 120252026: 12026
Same theme, other companies
Revenue fluctuations arising from cost and percentage-of-completion estimates for development projectsA theme 9 companies write about · 9 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.

2 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
  1. FY2026RestatedAnnual report

    「Estimated total service hours may change because projects can extend over long periods and work schedules may be delayed by unforeseen events and other factors. Changes in the degree of progress may affect our group's operating results and financial condition in each quarter or the following consolidated fiscal year.」

    The disclosure continues to describe revenue recognition based on the ratio of total estimated hours to actual hours, the risk from changes in estimated hours, and monthly monitoring.
  2. FY2025First statedAnnual report

    「Estimated total service hours may change because projects can extend over long periods and work schedules may be delayed by unforeseen events and other factors. Changes in the degree of progress may affect our group's operating results and financial condition in each quarter or the following consolidated fiscal year.」

    Revenue under quasi-mandate contracts is recognized based on the ratio of actual hours incurred to total estimated hours. The disclosure identifies the risk that changes in estimated hours may affect results and describes review at project commencement and monthly monitoring.
Moved together

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

When this could move next
No upcoming earnings preview for Globe-ing yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Revenue Recognition and Profitability Management Risk from Project Effort Estimates | Globe-ing Inc. (277A) | Komori