Risk of termination or early cancellation of consulting engagements
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 6 of 28 companies on the "Worse" side.
51 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「If, for any reason, including changes in a customer's management policies or business performance, a contract with a customer is terminated, if services can no longer be continued due to early termination, or if the sales initially expected can no longer be recognized because the contract has ended, this could have a significant impact on our Group's results of operations.」
Continues to identify the risk of sales not being recognized due to contract termination, early termination or the end of a contract. - FY2023RestatedAnnual report
「If, for any reason, including changes in a customer's management policies or business performance, a contract with a customer is terminated, if services can no longer be continued due to early termination, or if the sales initially expected can no longer be recognized because the contract has ended, this could have a significant impact on our Group's results of operations.」
Continues to describe the risks of sales not being recognized due to contract termination, early termination or the end of a contract. - FY2019RestatedAnnual report
「If, for any reason, including changes in a customer's management policies or business performance, a contract with a customer is terminated, if services can no longer be continued due to early termination, or if the sales initially expected can no longer be recognized because the contract has ended, this could have a significant impact on our results of operations.」
Continues to describe the risks of sales not being recognized due to contract termination, early termination or the end of a contract. - FY2018First statedAnnual report
「If a contract with a customer is terminated, if services can no longer be continued due to early termination, or if the sales initially expected can no longer be recognized because the contract has ended, this could have a significant impact on our results of operations.」
Identifies contract termination and early termination resulting from changes in customers' management policies, business performance and other factors as risks.