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Occurring Fact304AFORCIA,Inc.Information and Communications, Services and Others

Notice Regarding the Receipt of a Major Contract Order and Recognition of Revenue

For a system development project using “web Connect,” ordered in the fourth quarter of the fiscal year ended February 2026, delivery and acceptance testing were completed in August 2026, and the full amount of revenue was recognized in the second quarter of the fiscal year ending February 2027. The order amount was not disclosed, but was at least 10% of revenue for the fiscal year ended February 2026. The company also disclosed that notification of the order had been delayed.

Worth reading
49Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
10
As a percentage of revenue for the fiscal year ended February 2026 (at least 10%)
Wording
Definitive
How definitive the wording is.

Notice Regarding the Receipt of a Major Contract Order and Recognition of Revenue

Subject Entity

Filing company (FORCIA,Inc.)

Target Locations / Products

Design and development of a system using “web Connect”

OccurrenceOrder received: fourth quarter of the fiscal year ended February 2026 (specific date not stated); delivery and acceptance testing completed: August 2026
This disclosure10/15/2026
Cause

Disclosure was delayed because, when the order was received, the company determined that revenue from the project for the fiscal year ended February 2026 was in line with the earnings forecast for that fiscal year and did not require disclosure. Revenue was recognized when the customer accepted the deliverables following a review of the timing of revenue recognition in the financial statements for the previous fiscal year.

Amount of Impact on Business Performance

Order amount not disclosed (at least 10% of revenue for the fiscal year ended February 2026). The impact of this project on earnings for the fiscal year ending February 2027 was already incorporated into the earnings forecast announced on 14 April 2026.

Accounting period in which recognized

Second-quarter accounting period of the fiscal year ending February 2027

Impact on Earnings Forecast

The impact of this project on earnings for the fiscal year ending February 2027 has been incorporated into the earnings forecast announced on 14 April 2026.

Outlook

The impact of this project on earnings for the fiscal year ending February 2027 has been incorporated into the earnings forecast announced on 14 April 2026.

Event that occurred
ItemDetails
Event nameNotice Regarding the Receipt of a Major Contract Order and Recognition of Revenue
Date of occurrenceOrder received: fourth quarter of the fiscal year ended February 2026 (specific date not stated); delivery and acceptance testing completed: August 2026
Subject EntityFiling company (FORCIA,Inc.)
Target Locations / ProductsDesign and development of a system using “web Connect”
CauseDisclosure was delayed because, when the order was received, the company determined that revenue from the project for the fiscal year ended February 2026 was in line with the earnings forecast for that fiscal year and did not require disclosure. Revenue was recognized when the customer accepted the deliverables following a review of the timing of revenue recognition in the financial statements for the previous fiscal year.
Amount of Impact on Business PerformanceOrder amount not disclosed (at least 10% of revenue for the fiscal year ended February 2026). The impact of this project on earnings for the fiscal year ending February 2027 was already incorporated into the earnings forecast announced on 14 April 2026.
Accounting period in which recognizedSecond-quarter accounting period of the fiscal year ending February 2027
Impact on Earnings ForecastThe impact of this project on earnings for the fiscal year ending February 2027 has been incorporated into the earnings forecast announced on 14 April 2026.
OutlookThe impact of this project on earnings for the fiscal year ending February 2027 has been incorporated into the earnings forecast announced on 14 April 2026.
Items this document does not state (16)
Date recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The order amount was not disclosed due to confidentiality obligations with the customer. At the time the order was received, disclosure was delayed because the company determined that revenue from the project for the fiscal year ended February 2026 was in line with its earnings forecast and did not require disclosure. The timing of revenue recognition was set at the point of customer acceptance following a review of the timing of revenue recognition in the financial statements for the previous fiscal year.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Receipt of a Major Contract Order and Recognition of Revenue | FORCIA,Inc. (304A) timely disclosure | Komori