Concentration of Acceptance Timing and Deterioration in Project Profitability
First written in FY2019. 12 of 27 entries say "Mitigated", first in FY2023-Q3. Latest entry: 2026-10-16.
The whole theme swung hardest in 2025: 7 of 13 companies on the "Worse" side.
3 other companies' latest entry also says "Mitigated".
- 2026-10-16Mitigatedminkabu.jp
「1つ目は、金額は非公開ながらもG-genのパートナー向けファンドが増加していること、2つ目は、前年の非常に大きな不採算案件が解消されたことです。」
前年の大きな不採算案件が解消され、利益増加につながったと報じられた。 - FY2027-H1MitigatedAnnual report
「Provision for loss on orders 220,034 106,661」
The balance of the provision for loss on orders decreased from ¥220 million at the end of the previous consolidated fiscal year to ¥107 million, reducing the balance representing the numerical exposure to deteriorating project profitability associated with large and complex projects. - FY2026WorsenedAnnual report
「Meanwhile, as the number of large-scale and complex cloud integration projects has increased, the company recognised provisions for loss on contracts for certain projects in preparation for future risks.」
As the number of large-scale and complex projects increased, the provision recognised for loss on contracts in the current consolidated fiscal year was ¥227.130 million and the ending balance was ¥220.034 million. The provision increased from ¥85.698 million in the previous fiscal year, indicating that the risk of deteriorating project profitability has expanded in numerical terms. - FY2026-H1WorsenedAnnual report
「Meanwhile, as the number of large-scale and complex cloud integration projects has increased, the company recognised provisions for loss on contracts for certain projects in preparation for future risks.」
The provision for loss on contracts was ¥304.287 million at the end of the interim period, an increase of ¥218.588 million from the end of the previous consolidated fiscal year. The risk of deteriorating profitability associated with the increase in large-scale and complex projects has expanded further in numerical terms. - FY2025WorsenedAnnual report
「The provision for loss on contracts was as follows: provision for loss on contracts, ¥85.698 million.」
The provision for loss on contracts increased from ¥7.008 million in the previous fiscal year to ¥85.698 million, and the ending balance also increased from ¥10.225 million to ¥85.698 million. The risk of deteriorating project profitability has expanded in numerical terms. - FY2025-H1WorsenedAnnual report
「Provision for loss on contracts 10,225 55,721」
The balance of the provision for loss on contracts increased from ¥10.225 million at the end of the previous consolidated fiscal year to ¥55.721 million, indicating that the risk of deteriorating project profitability has expanded in numerical terms. - FY2025-Q1WorsenedAnnual report
「Provision for loss on contracts 10,225 18,566」
The balance of the provision for loss on contracts increased from ¥10.225 million at the end of the previous consolidated fiscal year to ¥18.566 million, indicating that the risk of deteriorating project profitability has expanded in numerical terms. - FY2024MitigatedAnnual report
「Provision for loss on contracts 39,897 10,225」
The balance of the provision for loss on contracts decreased from ¥39.897 million at the end of the previous consolidated fiscal year to ¥10.225 million, indicating a reduction in provisions related to the risk of deteriorating project profitability. The provision recognised for loss on contracts was also ¥7.008 million. - FY2024-Q3MitigatedAnnual report
「Provision for loss on contracts 39,897 8,695」
The balance of the provision for loss on contracts decreased from ¥39.897 million at the end of the previous consolidated fiscal year to ¥8.695 million, indicating a reduction in provisions related to the risk of deteriorating project profitability. - FY2024-Q2MitigatedAnnual report
「Provision for loss on contracts 39,897 11,489」
The balance of the provision for loss on contracts decreased from ¥39.897 million at the end of the previous consolidated fiscal year to ¥11.489 million, indicating a reduction in provisions related to the risk of deteriorating project profitability. - FY2024-Q1MitigatedAnnual report
「Provision for loss on contracts 39,897 13,767」
The balance of the provision for loss on contracts decreased from ¥39.897 million at the end of the previous consolidated fiscal year to ¥13.767 million, indicating a reduction in provisions related to the risk of deteriorating project profitability. - FY2023WorsenedAnnual report
「The provision for loss on contracts was as follows: provision for loss on contracts, ¥39.897 million.」
The provision for loss on contracts increased from ¥19.814 million in the previous fiscal year to ¥39.897 million, further quantifying the risk of deteriorating project profitability. - FY2023-Q3MitigatedAnnual report
「Provision for loss on contracts 19,814 18,199」
The balance of the provision for loss on contracts decreased from ¥19.814 million at the end of the previous consolidated fiscal year to ¥18.199 million, indicating a reduction in provisions related to the risk of deteriorating project profitability. - FY2023-Q2WorsenedAnnual report
「This was due to a ¥205.184 million increase in short-term borrowings and a ¥106.928 million increase in the provision for loss on contracts.」
The provision for loss on contracts increased by ¥106.928 million, from ¥19.814 million at the end of the previous consolidated fiscal year to ¥126.743 million, indicating that the risk of deteriorating project profitability has become more pronounced in numerical terms. - FY2023-Q1Decrease in the provision for losses on ordersAnnual report
「Provision for loss on contracts 19,814 6,927」
The balance of the provision for loss on contracts was updated from ¥19.814 million at the end of the previous consolidated fiscal year to ¥6.927 million. - FY2022MaterialisedAnnual report
「The provision for loss on contracts included in cost of sales was as follows: provision for loss on contracts, ¥19.814 million.」
Regarding the possibility of deterioration in project profitability, the company recognised a ¥19.814 million provision for loss on contracts expected to generate future losses. - FY2021RestatedAnnual report
「Because acceptance of these infrastructure development services tends to be concentrated at customers' fiscal year-ends, revenue and profit tend to increase from December through March. If project progress or delayed customer acceptance causes revenue and profit expected to be recognised in the fourth quarter to be deferred to the following fiscal year, the company's full-year and quarterly results may fluctuate.」
The company has reconfirmed the concentration of customer acceptance from December through March, as well as the risks of performance fluctuations and deteriorating profitability caused by delayed acceptance and work hours exceeding estimates. - FY2020RestatedAnnual report
「Because acceptance of these infrastructure development services tends to be concentrated at customers' fiscal year-ends, revenue and profit tend to increase from December through March.」
The company has reconfirmed the concentration of customer acceptance from December through March, as well as the risks of performance fluctuations and deteriorating profitability caused by delayed acceptance and work hours exceeding estimates. - FY2019First statedAnnual report
「Because customer acceptance tends to be concentrated at customers' fiscal year-ends, revenue and profit tend to increase from December through March.」
The company identifies both the deferral of revenue recognition caused by delayed customer acceptance and deterioration in project profitability caused by actual labour hours exceeding estimates as risks.