Risk of failing to generate earnings from R&D investment
First written in FY2016. 2 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 14 of 29 companies on the "Worse" side.
5 other companies' latest entry also says "Mitigated".
- FY2022MitigatedAnnual report
「To address these risks, the Group selects development projects after giving them sufficient consideration in light of these risks, and prepares detailed development plans and manages progress.」
As measures addressing the risk that R&D investment will not generate returns as expected, the company specifically describes the selection of development projects, development planning and progress management. - FY2018RestatedAnnual report
「Investments in these activities may not necessarily lead to revenue generation as expected, in which case the Group’s operating results and other aspects of its performance may be affected.」
The risk that upfront investment in R&D activities will not generate returns as expected has been reiterated. - FY2017RestatedAnnual report
「Investments in these activities may not necessarily lead to revenue generation as expected, in which case the Group’s operating results and other aspects of its performance may be affected.」
The risk that upfront investment in R&D activities will not generate returns as expected has been reiterated. - FY2016First statedAnnual report
「Investments in these activities may not necessarily lead to revenue generation as expected,」
The company describes the uncertainty of recovering R&D investments made several years ahead of the start of commercial manufacturing and contract services.