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Techno Mathematical (3787) · RiskRestated

Period mismatches in initial revenue due to the timing of contracts, deliveries and inspections

First written in FY2016. 7 of 8 entries say "Restated". Latest entry: FY2025.

8entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY20252016: 120162017: 120172018: 120182019: 120192020: 120202021: 020212022: 120222023: 020232024: 120242025: 12025
Same theme, other companies
Delayed Revenue Recognition Due to Changes in Service Delivery and Customer Acceptance TimingA theme 10 companies write about · 10 as a headwind · 0 as a tailwind

6 other companies' latest entry also says "Restated".

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Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「If the signing of the relevant contract, delivery or acceptance inspection were to extend beyond the accounting period initially anticipated, resulting in a timing difference across accounting periods, our sales and profit for that accounting period could be significantly affected.」

    The company continues to face the risk of timing differences across accounting periods due to the timing of contracts, delivery and acceptance inspections for initial revenue.
  2. FY2024RestatedAnnual report

    「If the signing of the relevant contract, delivery or acceptance inspection were to extend beyond the accounting period initially anticipated, resulting in a timing difference across accounting periods, our sales and profit for that accounting period could be significantly affected.」

    The company continues to face the risk of timing differences across accounting periods due to the timing of contracts, delivery and acceptance inspections for initial revenue.
  3. FY2022RestatedAnnual report

    「If the signing of the relevant contract, delivery or acceptance inspection were to extend beyond the accounting period initially anticipated, resulting in a timing difference across accounting periods, our sales and profit for that accounting period could be significantly affected.」

    The company continues to face the risk of timing differences across accounting periods due to the timing of contracts, delivery and acceptance inspections for initial revenue.
  4. FY2020RestatedAnnual report

    「If the signing of the relevant contract, delivery or acceptance inspection were to extend beyond the accounting period initially anticipated, resulting in a timing difference across accounting periods, our sales and profit for that accounting period could be significantly affected.」

    The company continues to face the risk of timing differences across accounting periods due to the timing of contracts, delivery and acceptance inspections for initial revenue.
  5. FY2019RestatedAnnual report

    「If the signing of the relevant contract, delivery or acceptance inspection were to extend beyond the accounting period initially anticipated, resulting in a timing difference across accounting periods, our sales and profit for that accounting period could be significantly affected.」

    The company reiterates the risk of timing differences across accounting periods due to the timing of contracts, delivery and acceptance inspections for initial revenue.
  6. FY2018RestatedAnnual report

    「If the signing of the relevant contract, delivery or acceptance inspection were to extend beyond the accounting period initially anticipated, resulting in a timing difference across accounting periods, our sales and profit for that accounting period could be significantly affected.」

    The company reiterates the risk of timing differences across accounting periods due to the timing of contracts, delivery and acceptance inspections for initial revenue.
  7. FY2017RestatedAnnual report

    「If the signing of the relevant contract, delivery or acceptance inspection were to extend beyond the accounting period initially anticipated, resulting in a timing difference across accounting periods, our sales and profit for that accounting period could be significantly affected.」

    The company reiterates the risk of timing differences across accounting periods due to the timing of contracts, delivery and acceptance inspections for initial revenue.
  8. FY2016First statedAnnual report

    「If the signing of the relevant contract, delivery or acceptance inspection were to extend beyond the accounting period initially anticipated, resulting in a timing difference across accounting periods, our sales and profit for that accounting period could be significantly affected.」

    The timing of initial revenue recognition depends on the timing of contracts, delivery and acceptance inspections, creating a risk of timing differences across accounting periods.
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Period mismatches in initial revenue due to the timing of contracts, deliveries and inspections | Techno Mathematical Co.,Ltd. (3787) | Komori