Risks of Outsourcing Development Work to External Partners
First written in FY2026. 1 of 2 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2022: 2 of 9 companies on the "Worse" side.
12 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「During the interim accounting period, there were no material changes to the emergence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, or to the matters described under 'Business and Other Risks' in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the risks associated with outsourcing operations to external development partners. - FY2026First statedAnnual report
「If an external partner is unable to secure the required number of engineers or the required level of technical expertise, if outsourcing costs increase, or if quality or delivery problems arise, our ability to provide services and respond to orders may be constrained, potentially affecting our financial performance.」
A new risk has been explicitly identified concerning the staffing and technical capabilities of external partners, costs, and quality and delivery.