Happiness and D (3174) · RiskRestatedLatest Revision of earnings forecasts (2026-10-15): "Materialised"
Risk of Failing to Recover New Business Investments
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: 2026-10-15.
3entries
4years
1from disclosures
How it moved
Same theme, other companies
Uncertainty over Recovering Upfront Investments and Realizing Future ProfitsA theme 74 companies write about · 75 as a headwind · 0 as a tailwind
Happiness and D moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2019: 6 of 26 companies on the "Worse" side.
10 other companies' latest entry also says "Materialised".
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 74 companies compared. The sentences above are computed from all 74.Full recordFilings, disclosures and news, newest first
- 2026-10-15MaterialisedRevision of earnings forecasts
「さらに個別決算において、連結子会社である株式会社 No.（ナンバードット）への貸付金の回収可能性を検討した結果、貸倒引当金繰入額 71,600 千円を特別損失に計上いたしました。」
株式会社No.への貸付金について回収可能性を検討した結果、個別決算で71,600千円の貸倒引当金繰入額を計上した。新規事業投資の回収リスクが実際の会計処理に反映されている。 - FY2024RestatedAnnual report
「⑥ New business initiatives Unspecified High Low ・The new business may not progress as planned, and sufficient returns on the investment may not be realised」
For new businesses such as No., the Company reaffirmed the investment recovery risk, with a high likelihood of occurrence and low impact, as well as monitoring by management. - FY2023First statedAnnual report
「The new business may not progress as planned, and sufficient returns on the investment may not be realised.」
In connection with launching new businesses, the Company identified for the first time the risk of falling short of plans and recording investment losses.