Performance Fluctuations Due to Changes in Customer Acceptance Timing and Man-Hour Overruns
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: 2026-09-10.
The whole theme swung hardest in 2025: 7 of 13 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- 2026-09-10RestatedEarnings presentation
「Our group's consulting services include relatively large projects, and performance fluctuates depending on whether orders are won, the timing of orders and the timing of revenue recognition.」
The company reaffirmed the risk of performance fluctuations arising from whether large projects are won, the timing of orders and the timing of revenue recognition. - FY2022RestatedAnnual report
「Changes in the timing of customer acceptance may change the timing of revenue recognition and affect business performance.」
The company continues to identify the risks of fluctuations in the timing of revenue recognition due to customer acceptance and deterioration in project profitability due to man-hours exceeding estimates. - FY2019RestatedAnnual report
「Changes in the timing of customer acceptance may change the timing of revenue recognition and affect business performance.」
The company continues to identify the risks of fluctuations in the timing of revenue recognition due to customer acceptance and deterioration in project profitability due to man-hours exceeding estimates. - FY2018First statedAnnual report
「Changes in the timing of customer acceptance may change the timing of revenue recognition and affect business performance.」
The company recognizes revenue based on customer acceptance and identifies as risks the deterioration of project profitability due to changes in delivery schedules or deviations from estimated man-hours.