Risk of Surplus Personnel and Fixed-Cost Burden Due to Termination of Customer Contracts
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2020.
2 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「If the terms of a contract are changed due to a change in the customer's policy, or if a contract with a customer is terminated for any reason, excess personnel may temporarily arise and the resulting fixed-cost burden may put pressure on business performance.」
The risk of excess personnel and a fixed-cost burden arising from changes to or termination of maintenance and operations contracts continues to be disclosed. - FY2018RestatedAnnual report
「Once an order is received for these services, the nature of the work means that orders tend to continue. However, if the terms of a contract are changed due to a change in the customer's policy, or if a contract with a customer is terminated for any reason, excess personnel may temporarily arise and the resulting fixed-cost burden may put pressure on business performance.」
The company continues to disclose the risk of excess personnel and a fixed-cost burden resulting from changes in customer policy or contract termination. - FY2016First statedAnnual report
「If the terms of a contract are changed due to a change in the customer's policy, or if a contract with a customer is terminated for any reason, excess personnel may temporarily arise and the resulting fixed-cost burden may put pressure on business performance.」
For managed services that tend to generate recurring orders, the company identifies the fixed-cost burden arising from a change in customer policy or contract termination as a risk.