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Toyokoh (341A) · RiskFirst stated

Timing difference in the period of revenue recognition

First written in FY2026. . Latest entry: FY2026.

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Delayed sales and revenue recognition due to shifted shipment timingA theme 7 companies write about · 6 as a headwind · 1 as a tailwind

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  1. FY2026First statedAnnual report

    「In the CoolLaser business, revenue and earnings may shift into the following interim period or fiscal year if the delivery or acceptance timing of equipment changes. In the SOSEI business, they may shift because of sudden requests from project owners to change construction schedules or extended work stoppages caused by adverse weather.」

    The company identifies fluctuations in the timing of revenue recognition between interim periods and fiscal years caused by equipment delivery and acceptance, construction-schedule changes and adverse weather as a risk.
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Timing difference in the period of revenue recognition | TOYOKOH Inc. (341A) | Komori