Seasonal fluctuations in business performance associated with the tax return filing season
First written in FY2020. 9 of 10 entries say "Restated". Latest entry: FY2025-H1.
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- FY2025-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or material change in the risk of seasonal fluctuations in performance associated with the individual tax return filing period. - FY2024RestatedAnnual report
「Many new contracts for the Group's plans for sole proprietors tend to be concentrated during the individual tax return filing period, from January to March, which is the Group's third quarter.」
The Group continues to identify the risk of seasonal fluctuations in which third-quarter profit and loss deteriorates because contracts are concentrated during the individual tax return filing period and advertising expenses increase. - FY2024-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Group states that there has been no new occurrence or material change in the risk of seasonal fluctuations in performance associated with the individual tax return filing period. - FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Group states that there has been no new occurrence or material change in the risk of seasonal fluctuations in performance associated with the individual tax return filing period. - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Group states that there has been no new occurrence or material change in the risk of seasonal fluctuations in performance associated with the individual tax return filing period. - FY2023-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Group states that there has been no new occurrence or material change in the risk of seasonal fluctuations in performance associated with the individual tax return filing period. - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Group states that there has been no new occurrence or material change in the risk of seasonal fluctuations in performance associated with the individual tax return filing period. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Group states that there has been no new occurrence or material change in the risk of seasonal fluctuations in performance associated with the individual tax return filing period. - FY2021RestatedAnnual report
「Many new contracts for the Group's plans for sole proprietors tend to be concentrated during the individual tax return filing period, from January to March, which is the Group's third quarter.」
The Group continues to disclose the seasonal fluctuation whereby contracts and advertising expenses are concentrated during the individual tax return filing period, causing third-quarter profit and loss to deteriorate. - FY2020First statedAnnual report
「Many new contracts for the Group's plans for sole proprietors tend to be concentrated during the individual tax return filing period, from January to March, which is the Group's third quarter.」
The Group states that its third-quarter profit and loss tends to deteriorate because contracts and advertising expenses are concentrated during the individual tax return filing period.