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Life Foods (3065) · FactRestated

Revenue and profit weighted toward the first half

First written in FY2017-Q1. 22 of 29 entries say "Restated". Latest entry: FY2025-Q1.

29entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2025-Q12016: 220162017: 420172018: 420182019: 420192020: 320202021: 320212022: 420222023: 320232024: 22024
Same theme, other companies
Revenue concentration in the second and fourth quarters due to extended holidaysA theme 2 companies write about · 2 as a headwind · 0 as a tailwind

1 other company's latest entry also says "Restated".

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Full recordFilings, disclosures and news, newest first
  1. FY2025-Q1RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profits below operating income being weighted toward the first and second quarters continues to be described.
  2. FY2024Updated first-half weighting figuresAnnual report

    「Revenue 5,297 50.8 5,128 49.2」

    For the fiscal year ended February 2024, 50.8% of revenue was recorded in the first half and 49.2% in the second half.
  3. FY2024-Q1RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  4. FY2023Updated first-half/second-half ratiosAnnual report

    「Revenue 4,813 48.7 5,075 51.3 Ordinary income or ordinary loss (△) 33 ― △238 ― Net income or net loss (△) △59 ― △388 ―」

    For the fiscal year ended February 2023, 48.7% of revenue was recorded in the first half and 51.3% in the second half. Ordinary income was income of ¥33 million in the first half and a loss of ¥238 million in the second half, while net income was a loss of ¥59 million in the first half and a loss of ¥388 million in the second half.
  5. FY2023-Q3RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  6. FY2023-Q2RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters, which contain more holidays, continues to be described.
  7. FY2023-Q1RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  8. FY2022Updated first-half/second-half ratiosAnnual report

    「Revenue 4,220 48.4 4,494 51.6 Ordinary income or ordinary loss (△) △92 ― 236 ―」

    For the fiscal year ended February 2022, 48.4% of revenue was recorded in the first half and 51.6% in the second half. Ordinary income was a loss of ¥92 million in the first half and income of ¥236 million in the second half.
  9. FY2022-Q3RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters, which contain more holidays, continues to be described.
  10. FY2022-Q2RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters, which contain more holidays, continues to be described.
  11. FY2022-Q1RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters, which contain more holidays, continues to be described.
  12. FY2021-Q3RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  13. FY2021-Q1RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  14. FY2020Updated first-half weighting figuresAnnual report

    「Revenue of 51.6%, ordinary income of 106.9% and net income of 1,273.8% were recorded in the first half.」

    For the fiscal year ended February 2020, 51.6% of revenue, 106.9% of ordinary income and 1,273.8% of net income were recorded in the first half. In the second half, ordinary income was a loss of ¥9 million and net income was a loss of ¥91 million.
  15. FY2020-Q3RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters, which contain more holidays, continues to be described.
  16. FY2020-Q2RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters, which contain more holidays, continues to be described.
  17. FY2020-Q1RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters, which contain more holidays, continues to be described.
  18. FY2019RestatedAnnual report

    「The Company’s performance by first and second half for the most recent 2 fiscal periods, together with each period’s ratio to the full year, is as follows.」

    The first-half weighting in seasonality continues to be described. For the fiscal year ended February 2019, 50.6% of revenue, 56.9% of ordinary income and 54.5% of net income were recorded in the first half.
  19. FY2019-Q3RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  20. FY2019-Q2RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  21. FY2019-Q1RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  22. FY2018AdvancedAnnual report

    「The Company’s performance by first and second half for the most recent 2 fiscal periods, together with each period’s ratio to the full year, is as follows.」

    For the fiscal year ended February 2018, the first-half shares were 51.2% of revenue, 80.2% of ordinary income and 142.7% of net income. Net income in the second half was a loss of ¥37 million, representing negative 42.7% of the full-year total.
  23. FY2018-Q3RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  24. FY2018-Q2RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  25. FY2018-Q1RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    The seasonality of revenue and profit being weighted toward the first and second quarters continues to be described.
  26. FY2017AdvancedAnnual report

    「The Company’s revenue is weighted toward the first half because the first half includes more holidays, such as consecutive holidays and the summer holiday. As selling, general and administrative expenses do not fluctuate significantly, the first-half weighting is particularly pronounced in operating income and below.」

    Annual results show that the first-half shares for the fiscal year ended February 2017 were 51.7% of revenue, 64.4% of ordinary income and 74.0% of net income, demonstrating the weighting of profit toward the first half.
  27. FY2017-Q3RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    Seasonality is similarly described, with revenue and profit weighted toward the first and second quarters.
  28. FY2017-Q2RestatedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    Seasonality is similarly described, with revenue and profit weighted toward the first and second quarters, which contain more holidays.
  29. FY2017-Q1First statedAnnual report

    「The Company’s revenue is subject to seasonal fluctuations, with revenue higher in the first and second fiscal quarters than in the third and fourth fiscal quarters because the first and second fiscal quarters include more holidays, such as consecutive holidays and the summer holiday. Operating income and below also tend to be weighted toward the first and second fiscal quarters.」

    Seasonality is described, with revenue and profit weighted toward the first and second quarters, which contain more holidays.
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Revenue and profit weighted toward the first half | Life Foods Co.,Ltd. (3065) | Komori