Research and Development Investment Recovery and Commercialization Risk
First written in FY2016. 21 of 22 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 14 of 31 companies on the "Worse" side.
79 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」
It states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It comprehensively states that there have been no material changes concerning the risks associated with recovering R&D investment and bringing products to market. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks associated with recovering R&D investment and bringing products to market. - FY2020RestatedAnnual report
「The Group conducts research and development activities to improve product quality, maintain its technological capabilities and develop new products. If it abandons the development of a product for any reason or is unable to bring a developed product to market, it may be unable to recover its R&D costs, which could affect the Group's operating results and financial condition.」
The risks of abandoning development of new products, being unable to bring them to market and failing to recover R&D expenses continue. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks associated with recovering R&D investment and bringing products to market. - FY2020-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks associated with recovering R&D investment and bringing products to market. - FY2019RestatedAnnual report
「The Group conducts research and development activities to improve product quality, maintain its technological capabilities and develop new products. If it abandons the development of a product for any reason or is unable to bring a developed product to market, it may be unable to recover its R&D costs, which could affect the Group's operating results and financial condition.」
The risks of abandoning development of new products, being unable to bring them to market and failing to recover R&D expenses continue. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It comprehensively states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It comprehensively states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2018RestatedAnnual report
「The Group conducts research and development activities to improve product quality, maintain its technological capabilities and develop new products. If it abandons the development of a product for any reason or is unable to bring a developed product to market, it may be unable to recover its R&D costs, which could affect the Group's operating results and financial condition.」
The risks of abandoning R&D, being unable to bring products to market and failing to recover R&D costs are reiterated. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It comprehensively states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2017RestatedAnnual report
「The Group conducts research and development activities to improve product quality, maintain its technological capabilities and develop new products. If it abandons the development of a product for any reason or is unable to bring a developed product to market, it may be unable to recover its R&D costs, which could affect the Group's operating results and financial condition.」
The risks of abandoning development of new products, being unable to bring them to market and failing to recover R&D expenses continue. - FY2017-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It comprehensively states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2017-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2017-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It comprehensively states that there have been no material changes concerning the risks of recovering R&D investment and bringing products to market. - FY2016First statedAnnual report
「The Group conducts research and development activities to improve product quality, maintain its technological capabilities and develop new products. If it abandons the development of a product for any reason or is unable to bring a developed product to market, it may be unable to recover its R&D costs, which could affect the Group's operating results and financial condition.」
Abandonment of development, inability to bring products to market and failure to recover R&D costs are identified as specific risks.