Komori
Oisix (3182) · RiskRestated

Quarterly earnings volatility from year-end products

First written in FY2016. 13 of 18 entries say "Restated". Latest entry: FY2024-Q3.

18entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2024-Q32016: 320162017: 320172018: 220182019: 120192020: 120202021: 220212022: 420222023: 120232024: 1
Same theme, other companies
Seasonality in performance due to concentration of demand in DecemberA theme 21 companies write about · 21 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2020: 2 of 11 companies on the "Worse" side.

13 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.
Showing 14 of the 21 companies compared. The sentences above are computed from all 21.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales.」

    The seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season continues to be disclosed in the quarterly note.
  2. FY2024-Q1RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the first-quarter consolidated cumulative period are normally relatively low.」

    Reconfirming in the quarterly note the seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season, while first-quarter sales are relatively low.
  3. FY2023-Q2RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the second-quarter consolidated cumulative period are normally relatively low.」

    Reinstating the seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season, while sales for the second-quarter cumulative period are relatively low.
  4. FY2023-Q1Seasonality re-included in the quarterly notesAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the first-quarter consolidated cumulative period are normally relatively low.」

    Although it did not appear as a separate risk item in the previous year's annual disclosures, the first-quarter note reinstates the concentration of results in the third quarter due to the year-end shopping season and the relative weakness of first-quarter sales.
  5. FY2022DroppedAnnual report
    The FY2022 annual business and other risk disclosures do not identify quarterly earnings volatility from year-end products as a separate risk item.
  6. FY2022-Q3RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales.」

    Reconfirming in the notes to the quarterly consolidated income statement the seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season.
  7. FY2022-Q2Reincluded in the quarterly notesAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the second-quarter consolidated cumulative period are normally relatively low.」

    Although it did not appear as a separate theme in the FY2021 annual risk disclosures, the previous explanation has been reinstated in the seasonal fluctuation note for the second quarter.
  8. FY2021DroppedAnnual report
    This filing does not identify quarterly earnings volatility from year-end products as a separate risk.
  9. FY2021-Q2RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the second-quarter consolidated cumulative period are normally relatively low.」

    Reconfirming the concentration of operating results in the third quarter due to the year-end shopping season, as well as the seasonality in which sales for the second-quarter cumulative period are relatively low.
  10. FY2019-Q3RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales.」

    The seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season continues to be disclosed.
  11. FY2019-Q2RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the second-quarter consolidated cumulative period are relatively low.」

    Reconfirming the seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season, while sales for the second-quarter cumulative period are relatively low.
  12. FY2018RestatedAnnual report

    「Because group sales and profit tend to increase in December due to high-margin year-end products such as osechi cuisine, the third quarter accounts for a relatively large share of full-year operating results.」

    Reconfirming the seasonality in which year-end products result in the third quarter accounting for a larger share of operating results.
  13. FY2018-Q2RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the second-quarter consolidated cumulative period are relatively low.」

    Reconfirming the seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season, while sales for the second-quarter cumulative period are relatively low.
  14. FY2018-Q1RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the first-quarter consolidated cumulative period are relatively low.」

    Reconfirming the seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season, while first-quarter sales are relatively low.
  15. FY2017-Q3RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales.」

    Reconfirming the seasonality in which the third quarter accounts for a larger share of sales due to the year-end shopping season.
  16. FY2017-Q2RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the second-quarter consolidated cumulative period are relatively low.」

    Reconfirming the seasonality in which the third quarter accounts for a larger share due to the year-end shopping season, while sales for the second-quarter cumulative period are relatively low.
  17. FY2017-Q1RestatedAnnual report

    「Because we actively sell osechi cuisine and other products during the year-end shopping season from November through December, the third-quarter consolidated accounting period tends to account for a relatively large share of full-year sales. Consequently, sales in the first-quarter consolidated cumulative period are relatively low.」

    Reconfirming the seasonality in which the third quarter accounts for a larger share due to the year-end shopping season, while first-quarter sales are relatively low.
  18. FY2016First statedAnnual report

    「Because sales tend to increase in December due to high-margin year-end products such as osechi cuisine, the third quarter accounts for a relatively large share of full-year operating results.」

    The filing states that annual operating results may be affected by third-quarter performance.
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Oisix's next results are scheduled for 2026-11-12. Read the earnings preview
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