i Cubed Systems (4495) · RiskFirst stated

Risk of Unrecoverable R&D Investment and Delays in Business Expansion

First written in FY2021. . Latest entry: FY2021.

1entries

1years

0from disclosures

How it moved

Same theme, other companies

Non-recovery and Impairment of Research and Development Expenditure and Capital InvestmentA theme 52 companies write about · 54 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 19 of 24 companies on the "Worse" side.

2 other companies' latest entry also says "First stated".

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Showing 14 of the 52 companies compared. The sentences above are computed from all 52.

Full recordFilings, disclosures and news, newest first

FY2021First statedAnnual report
「The company determines its research and development policies after forecasting user needs and competitors' trends based on research and reports. However, if these forecasts prove substantially inaccurate or the company is required to change its research and development policies, it may be unable to recover the funds invested, and delays in business development may affect its financial condition and operating results.」
For the research and development supporting its in-house development and licensing model, the company identifies as risks the inability to recover investments due to inaccurate demand forecasts or a change in policy, as well as delays in business development.

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