Increased development effort and delivery delays due to specification changes and defects
First written in FY2017. 19 of 24 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2017: 9 of 31 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim accounting period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2024RestatedAnnual report
「If major specification changes or unforeseen defects increase the development workload, the initially scheduled delivery date may change, causing the recognition of sales and profit to shift to the following quarter or fiscal year.」
Continues to address the risks of increased workload and delivery delays due to specification changes and defects, as well as inability to collect the contracted amount, liability for damages and other consequences if final delivery is not made, together with PMO measures. - FY2024-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2024-Q1RestatedAnnual report
「During the cumulative first-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2023RestatedAnnual report
「If we undertake customization of ERP products, major specification changes or unforeseen defects may increase the development workload, changing the initially scheduled delivery date and causing the recognition of sales and profit to shift to the following quarter or fiscal year.」
Continues to disclose the risks of increased development workload and delivery delays, as well as failure to collect the contracted amount, liability for damages and reputational decline if final delivery is not made, together with PMO measures. - FY2023-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2022ReframedAnnual report
「In addition, if we ultimately fail to deliver, we may be unable to collect the contracted amount and may incur liability for damages. This may also undermine our reputation and affect our subsequent business development, financial position and operating results.」
In addition to the existing risk of revenue recognition shifting due to increased development workload and delivery delays, the potential impacts expressly include failure to collect the contracted amount, liability for damages and reputational decline if final delivery is not made. - FY2022-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2022-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2022-Q1RestatedAnnual report
「During the cumulative first-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2021RestatedAnnual report
「If we undertake customization of ERP products, major specification changes or unforeseen defects may increase the development workload, changing the initially scheduled delivery date and causing the recognition of sales and profit to shift to the following quarter or fiscal year.」
Continues to disclose the risk of increased development workload and delivery delays, as well as estimate reviews and PMO monitoring. - FY2021-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2021-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2021-Q1RestatedAnnual report
「During the cumulative first-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
States that there have been no new developments or material changes from the matters reported in the previous fiscal year regarding increased development workload and delivery delays due to specification changes and defects. - FY2020RestatedAnnual report
「If major specification changes or unforeseen defects increase the development workload, the initially scheduled delivery date may change, causing the recognition of sales and profit to shift to the following quarter or fiscal year.」
Restates the risk of increased development workload and delivery delays due to specification changes and defects, and identifies estimate reviews and progress monitoring by the PMO as countermeasures. - FY2020-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States collectively that there have been no new developments or material changes regarding increased development workload and delivery delays due to specification changes and defects. - FY2020-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
States that there have been no new developments or material changes from the matters reported in the previous fiscal year regarding increased development workload and delivery delays due to specification changes and defects. - FY2020-Q1RestatedAnnual report
「During the cumulative first-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
States collectively that there have been no new developments or material changes from the matters reported in the previous fiscal year regarding increased development workload and delivery delays due to specification changes and defects. - FY2019MaterialisedAnnual report
「Because delivery delays occurred in some projects, making it necessary to allocate additional development resources」
Delivery delays and the allocation of additional development resources also actually occurred during the full fiscal year, giving concrete form to the existing risk of increased development workload and delivery delays. - FY2019-Q3MaterialisedAnnual report
「Because delivery delays occurred in some projects, making it necessary to allocate additional development resources」
States that delivery delays and the allocation of additional development resources also occurred during the cumulative third quarter, identifying them as factors affecting performance in the package business. - FY2019-Q2MaterialisedAnnual report
「Delivery delays occurred in some projects, making it necessary to allocate additional development resources.」
Delivery delays and the allocation of additional development resources actually occurred, giving concrete form to the existing risks related to delivery schedules and workload in development and implementation projects. - FY2018RestatedAnnual report
「If major specification changes or unforeseen defects increase the development workload, the initially scheduled delivery date may change, causing the recognition of sales and profit to shift to the following quarter or fiscal year.」
Restates the risk of increased development workload and delivery delays due to specification changes and defects. - FY2017First statedAnnual report
「If major specification changes or unforeseen defects increase the development workload, the initially scheduled delivery date may change, causing the recognition of sales and profit to shift to the following quarter or fiscal year.」
Identifies uncertainty regarding project progress and revenue recognition associated with contract development and ERP customization.