Risk of Insufficient Recovery of R&D and Productization Investment and Delays in Progress
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2025.
Witz moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2026: 19 of 24 companies on the "Worse" side.
26 other companies' latest entry also says "Materialised".
- FY2025MaterialisedAnnual report
「ソフトウェア事業セグメントにおいて、販売計画の見直しに伴い、当初想定した収益が見込めなくなったソフトウエア仮勘定について、翌期以降の見込販売収益の額まで減額し、当該減少額を減損損失として特別損失に計上しております。」
市場販売目的ソフトウェアについて、販売計画の見直しにより当初想定した収益が見込めなくなり、8,588千円の減損損失を計上した。研究開発・製品化投資の回収不足リスクが実際に発生している。 - FY2023RestatedAnnual report
「If business revenue falls below the amount invested in research and other activities, if progress in research and development or productization is delayed beyond expectations, or if the anticipated outcome cannot be achieved, our group’s financial condition and business performance may be adversely affected.」
研究開発・製品化投資の回収不足、進捗遅延及び実現不能のリスクを継続して開示している。 - FY2022RestatedAnnual report
「If business revenue falls below the amount invested in research and other activities, if progress in research and development or productization is delayed beyond expectations, or if the anticipated outcome cannot be achieved, our group’s financial condition and business performance may be adversely affected.」
研究開発・製品化投資の回収不足、進捗遅延及び実現不能のリスクを継続して開示している。 - FY2021First statedAnnual report
「If business revenue falls below the amount invested in research and other activities, if progress in research and development or productization is delayed beyond expectations, or if the anticipated outcome cannot be achieved, our group’s financial condition and business performance may be adversely affected.」
The Group discloses as a key risk that revenue may fall short of R&D and productization investment, progress may be delayed, or the expected outcomes may not be achieved.