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ULS Group (3798) · RiskMaterialisedLatest Earnings (2026-08-12): "Mitigated"

Additional Costs Due to Defects and Bugs

First written in FY2016. 6 of 12 entries say "Restated". Latest entry: 2026-08-12.

12entries
11years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2018RestatedFY2020 – FY20242016: 120162017: 120172018: 120182019: 120192020: 120202021: 020212022: 120222023: 120232024: 120242025: 120252026: 32026
Same theme, other companies
Liability and Response Cost Risk from Quality Deficiencies in Deliverables and ServicesA theme 70 companies write about · 71 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 6 of 25 companies on the "Worse" side.

17 other companies' latest entry also says "Mitigated".

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 70 companies compared. The sentences above are computed from all 70.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-12MitigatedEarnings

    「Provision for quality assurance 1 —」

    The provision for quality assurance declined from ¥1 million at the end of the previous consolidated fiscal year to zero at the end of the first quarter.
  2. FY2026MaterialisedAnnual report

    「Provision for quality assurance ¥1 million」

    A ¥1 million provision for quality assurance was recorded, despite no such provision having been recorded in the previous fiscal year, and the risk of additional costs arising from contractual nonconformities and defects appeared in the current fiscal year's financial figures.
  3. 2026-05-13MaterialisedEarnings

    「Provision for quality assurance — ¥1 million」

    The provision for quality assurance increased from zero in the previous consolidated fiscal year to ¥1 million, with the risk of additional costs reflected in the financial figures.
  4. FY2025MitigatedAnnual report

    「As there were no applicable projects as of the end of the current consolidated fiscal year, no provision for quality assurance was recorded.」

    There were no projects subject to the provision for quality assurance at the end of the current fiscal year, and no provision was recorded. However, the risk of bugs and repair costs exceeding the estimated amount continues to be disclosed.
  5. FY2024RestatedAnnual report

    「Our Group focuses on activities to maintain and improve quality in order to reduce the occurrence of defects, and estimates and records a provision for quality assurance to cover additional costs that may nevertheless arise. However, if repair costs for contractual nonconformities and other issues arising in actual projects exceed the estimated amount, an additional provision will be required, which may affect the operating results of our Group.」

    The response through quality activities and a provision for quality assurance, as well as the risk that repair costs may exceed the estimated amount, was reconfirmed.
  6. FY2023RestatedAnnual report

    「Our Group focuses on activities to maintain and improve quality in order to reduce the occurrence of defects, and estimates and records a provision for quality assurance to cover additional costs that may nevertheless arise. However, if repair costs for contractual nonconformities and other issues arising in actual projects exceed the estimated amount, an additional provision will be required, which may affect the operating results of our Group.」

    While addressing the matter through quality activities and a provision for quality assurance, the possibility that repair costs may exceed the estimated amount was reiterated.
  7. FY2022RestatedAnnual report

    「Our Group focuses on activities to maintain and improve quality in order to reduce the occurrence of defects, and estimates and records a provision for quality assurance to cover additional costs that may nevertheless arise. However, if repair costs for contractual nonconformities and other issues arising in actual projects exceed the estimated amount, an additional provision will be required, which may affect the operating results of our Group.」

    While addressing the matter through quality activities and a provision for quality assurance, the possibility that repair costs may exceed the estimated amount was reiterated.
  8. FY2020RestatedAnnual report

    「Our Group focuses on activities to maintain and improve quality in order to reduce the occurrence of defects, and estimates and records a provision for quality assurance to cover additional costs that may nevertheless arise. However, if repair costs for contractual nonconformities and other issues arising in actual projects exceed the estimated amount, an additional provision will be required, which may affect the operating results of our Group.」

    While addressing the matter through quality activities and a provision for quality assurance, the possibility that repair costs may exceed the estimated amount was reiterated. No provision was recorded at the end of the current fiscal year because there were no applicable projects.
  9. FY2019MitigatedAnnual report

    「As there were no applicable projects as of the end of the current consolidated fiscal year, no provision for quality assurance was recorded.」

    There were no projects subject to the provision for quality assurance, and no such provision was recorded at the end of the current consolidated fiscal year. The risks of bugs and defects themselves continue to be recognized.
  10. FY2018RestatedAnnual report

    「Defects, the primary cause of additional costs, including so-called bugs, are said to be impossible to eliminate completely. Accordingly, our Group focuses on activities to maintain and improve quality in order to reduce the occurrence of defects, and estimates and records a provision for quality assurance to cover additional costs that may nevertheless arise. However, if repair costs for defects and other issues arising in actual projects exceed the estimated amount, an additional provision will be required, which may affect the operating results of our Group.」

    The policy of addressing the difficulty of completely eliminating bugs through quality activities and a provision for quality assurance, as well as the risk of costs exceeding estimates, was reiterated.
  11. FY2017RestatedAnnual report

    「Defects, the primary cause of additional costs, including so-called bugs, are said to be impossible to eliminate completely. Accordingly, our Group focuses on activities to maintain and improve quality in order to reduce the occurrence of defects, and estimates and records a provision for quality assurance to cover additional costs that may nevertheless arise.」

    The policy of addressing the difficulty of completely eliminating bugs through activities to maintain and improve quality and a provision for quality assurance was reiterated.
  12. FY2016First statedAnnual report

    「Defects, the primary cause of additional costs, including so-called bugs, are said to be impossible to eliminate completely. Accordingly, our Group focuses on activities to maintain and improve quality in order to reduce the occurrence of defects, and estimates and records a provision for quality assurance to cover additional costs that may nevertheless arise.」

    While addressing the matter through quality activities and a provision for quality assurance, the possibility that repair costs may exceed the estimated amount was recognized.
Moved together

"Repeat Orders from Existing Customers and New Customer Development" moved the same way as this thread, in the same document, in 3 of its 12 moves.

333222★123456
  1. ★This thread
  2. 1Repeat Orders from Existing Customers and New Customer Development3×
  3. 2Strengthening consultant hiring and development3×
  4. 3Continuous Improvement of Quality Management Methods3×
  5. 4Accumulation of Advanced IT Technology and Know-How through ULBOK2×
  6. 5Greater uncertainty in the external environment stemming from an economic slowdown, yen appreciation and other factors2×
  7. 6Continued Growth in IT Investment2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
ULS Group's next results are scheduled for 2026-11-06. Read the earnings preview It last moved in the Earnings of 2026-08-12: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Additional Costs Due to Defects and Bugs | ULS Group,Inc. (3798) | Komori