Estimation Errors, Delivery Delays and Profitability Deterioration in Contract Development
First written in FY2021. 5 of 7 entries say "Materialised", first in FY2022-Q1. Latest entry: 2026-10-13.
Tenda moved to the "Worse" side of this theme in 2021, 2 years before the typical company in this theme (2023).
The whole theme swung hardest in 2024: 17 of 54 companies on the "Worse" side.
15 other companies' latest entry also says "Materialised".
- 2026-10-13MaterialisedEarnings
「一部事業における新規案件の失注、受注・開始時期の後ろ倒し、開発の遅延等が生じ、グループ全体としては前年同四半期に対して減収減益となりました。」
新規案件の失注、開始時期の後ろ倒し、開発遅延が実際に発生し、減収減益として現れている。 - FY2026MaterialisedAnnual report
「The Company worked to rebuild its business foundation for medium- to long-term growth while addressing the decline in sales of existing titles in the online game field, restrained outsourcing in the consumer game contracted development market, and quality-control and productivity challenges in the video and effects fields.」
The Company states that quality and productivity challenges have become apparent in the game and video fields, with profitability and man-hour risks in contracted development emerging as actual issues. - FY2024MaterialisedAnnual report
「The amount recognized as an addition to the provision for loss on contracts was ¥722 thousand for the consolidated fiscal year.」
Regarding the risk of deteriorating profitability in contracted development, the Company recognized a ¥722 thousand provision for loss on contracts during the consolidated fiscal year. - FY2022RestatedAnnual report
「In the Group’s contracted development business, the Company estimates the required man-hours and costs based on the work processes for each project. However, accurately estimating every project is difficult, and if actual costs exceed estimated costs because of increased man-hours or other factors, the project may generate low profitability or a loss.」
The Company continues to disclose the risks of estimation errors, delivery delays, low profitability and losses in contracted development. - FY2022-Q2MaterialisedAnnual report
「However, sales of the new contracted title “Shinsengumi: Ouka Youran” remained sluggish, and the contracting party decided to terminate the service. As a result, revenue was ¥231 million and segment profit was ¥2 million.」
The Company states that the contracting party decided to terminate the service because sales of the new contracted title remained sluggish. - FY2022-Q1MaterialisedAnnual report
「Although resources were invested to put operations for the new contracted title “Shinsengumi: Ouka Youran” on a stable footing, this did not lead to significant results, and revenue was ¥118 million, while the segment recorded a loss of ¥7 million.」
The Company states that, although resources were invested in operating the contracted title, this did not lead to significant results. - FY2021First statedAnnual report
「In the Group’s contracted development business, the Company estimates the required man-hours and costs based on the work processes for each project. However, accurately estimating every project is difficult, and if actual costs exceed estimated costs because of increased man-hours or other factors, the project may generate low profitability or a loss.」
In addition to the general risks relating to estimates and delivery schedules, development delays actually occurred during the fiscal year for the newly contracted title “Shinsengumi: Ouka Youran.”