Seasonal Concentration of Sales Due to Customer Fiscal Year-Ends
First written in FY2023. 2 of 3 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 4 of 24 companies on the "Worse" side.
17 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「Consolidated revenue for the fiscal year ended November 2025 was ¥1,215 million in the first quarter, ¥1,170 million in the second quarter, ¥943 million in the third quarter and ¥1,087 million in the fourth quarter. We recognize that it is difficult to level revenue because of industry characteristics.」
The company again demonstrates the seasonal concentration of revenue in the first and second quarters using quarterly results for the fiscal year ended November 2025, and identifies new businesses such as HR technology as a way to expand revenue opportunities. - FY2024RestatedAnnual report
「Revenue for the fiscal year ended November 2024 was ¥1,192 million in the first quarter, ¥1,209 million in the second quarter, ¥951 million in the third quarter and ¥1,010 million in the fourth quarter. We recognize that it is difficult to level revenue because of industry characteristics.」
The company again demonstrates the concentration of revenue in the first and second quarters and the difficulty of leveling revenue, using quarterly results for the fiscal year ended November 2024. - FY2023First statedAnnual report
「Revenue for the fiscal year ended November 2023 was ¥1,134 million in the first quarter, ¥1,155 million in the second quarter, ¥924 million in the third quarter and ¥1,067 million in the fourth quarter. We recognize that it is difficult to level revenue because of industry characteristics.」
The company incorporates seasonality into its budget and seeks to mitigate the risk through expense planning and new businesses such as HR technology.