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Keyware Solutions (3799) · FactRestated

Concentration of sales in the fourth quarter

First written in FY2017-Q1. 23 of 24 entries say "Restated". Latest entry: 2026-08-13.

24entries
11years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – 2026-08-132016: 220162017: 220172018: 320182019: 420192020: 320202021: 320212022: 220222023: 320232024: 120242025: 020252026: 12026
Same theme, other companies
Quarterly earnings concentration caused by the timing of budget execution, project progress and acceptance inspections for public-sector and customer projectsA theme 59 companies write about · 59 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2018: 4 of 31 companies on the "Worse" side.

34 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 59 companies compared. The sentences above are computed from all 59.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-13RestatedEarnings

    「Because of the characteristics of our group’s businesses, a relatively high proportion of revenue tends to be recognized in the fourth quarter. Accordingly, profit and loss for the first-quarter cumulative consolidated period tends to be relatively lower than the full-year earnings forecast.」

    The company reconfirms the seasonality of revenue concentration in the fourth quarter and relatively lower profit and loss in the first quarter.
  2. FY2025-H1RestatedAnnual report

    「The Company and its consolidated subsidiaries tend to generate higher revenue in the fourth quarter due to the nature of the business, resulting in seasonal fluctuations in performance.」

    It continues to disclose the concentration of revenue in the fourth quarter and seasonal fluctuations as structural facts.
  3. FY2024-Q2RestatedAnnual report

    「The Company and its consolidated subsidiaries tend to generate higher revenue in the fourth quarter due to the nature of the business, resulting in seasonal fluctuations in performance.」

    It continues to disclose the concentration of revenue in the fourth quarter and seasonal fluctuations as structural facts.
  4. FY2023RestatedAnnual report

    「The revenue of the Group increases in the fourth quarter, resulting in seasonal fluctuations in performance.」

    It continues to disclose the concentration of earnings in the fourth quarter and the resulting seasonal fluctuations, reflecting annual projects and delivery schedules.
  5. FY2023-Q3RestatedAnnual report

    「The Company and its consolidated subsidiaries tend to generate higher revenue in the fourth quarter due to the nature of the business, resulting in seasonal fluctuations in performance.」

    It continues to disclose the structure in which revenue increases in the fourth quarter, resulting in seasonal fluctuations in performance.
  6. FY2023-Q1RestatedAnnual report

    「The Company and its consolidated subsidiaries tend to generate higher revenue in the fourth quarter due to the nature of the business, resulting in seasonal fluctuations in performance.」

    It continues to disclose the structure in which revenue increases in the fourth quarter, resulting in seasonal fluctuations in performance.
  7. FY2022-Q3RestatedAnnual report

    「The Company and its consolidated subsidiaries tend to generate higher revenue in the fourth quarter due to the nature of the business, resulting in seasonal fluctuations in performance.」

    It continues to disclose the concentration of revenue in the fourth quarter and the resulting seasonal fluctuations in performance as structural facts.
  8. FY2022-Q2RestatedAnnual report

    「The Company and its consolidated subsidiaries tend to generate higher revenue in the fourth quarter due to the nature of the business, resulting in seasonal fluctuations in performance.」

    It continues to disclose the concentration of revenue in the fourth quarter and seasonal fluctuations as structural facts.
  9. FY2021RestatedAnnual report

    「The revenue of the Group increases significantly in the fourth quarter, causing seasonal fluctuations in performance. In addition, if acceptance inspections scheduled for the fourth quarter for large projects are delayed until the following fiscal year or later for any reason, this could affect the Group's performance.」

    It continues to disclose the concentration of acceptance inspections and revenue in the fourth quarter and the potential impact on performance of delays in acceptance inspections.
  10. FY2021-Q3RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations in revenue and performance.
  11. FY2021-Q2RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations in revenue and performance.
  12. FY2020RestatedAnnual report

    「As a result, the revenue of the Group increases significantly in the fourth quarter, causing seasonal fluctuations in performance. In addition, if acceptance inspections scheduled for the fourth quarter for large projects are delayed until the following fiscal year or later for any reason, this could affect the Group's performance.」

    It continues to present the concentration of acceptance inspections and revenue in the fourth quarter as a structural fact and states the potential impact of delays in acceptance inspections.
  13. FY2020-Q3RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations as structural facts.
  14. FY2020-Q2RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations in revenue and performance.
  15. FY2020-Q1RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations in revenue and performance.
  16. FY2019RestatedAnnual report

    「Due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Group increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations as structural facts.
  17. FY2019-Q3RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations in revenue and performance.
  18. FY2019-Q2RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations in revenue and performance.
  19. FY2019-Q1RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the seasonal fluctuations in revenue and performance caused by the concentration of acceptance inspections in the fourth quarter.
  20. FY2018-Q3RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the seasonal fluctuations in revenue and performance caused by the concentration of acceptance inspections in the fourth quarter.
  21. FY2018-Q2RestatedAnnual report

    「Due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the seasonal fluctuations in revenue and performance caused by the concentration of acceptance inspections in the fourth quarter.
  22. FY2017-Q3RestatedAnnual report

    「The Company and its consolidated subsidiaries generally apply an acceptance-based standard for recognizing revenue from orders received, excluding construction contracts, and, due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the concentration of acceptance inspections in the fourth quarter and the resulting seasonal fluctuations in revenue and performance.
  23. FY2017-Q2RestatedAnnual report

    「Due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It continues to disclose the seasonal fluctuations caused by the concentration of acceptance inspections in the fourth quarter.
  24. FY2017-Q1First statedAnnual report

    「Due to the nature of the business, acceptance inspections for these projects tend to be concentrated in the fourth quarter of the fiscal year. As a result, the revenue of the Company and its consolidated subsidiaries increases significantly in the fourth quarter, causing seasonal fluctuations in performance.」

    It explains the concentration of revenue and performance in the fourth quarter against the background of the acceptance-based revenue recognition policy.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Keyware Solutions's next results are scheduled for 2026-10-29. Read the earnings preview It last moved in the Earnings of 2026-08-13: "Restated".
News
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Concentration of sales in the fourth quarter | Keyware Solutions Inc. (3799) | Komori