Quarterly Performance Fluctuations Caused by Seasonal Concentration of System Deliveries
First written in FY2017-Q1. 19 of 20 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2020: 10 of 32 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2022-Q2RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2022-Q1RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2021-Q3RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2021-Q2RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2021-Q1RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2020-Q3RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2020-Q2RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2020-Q1RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2019-Q3RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2019-Q2RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the concentration of system deliveries in the second and fourth quarters and the resulting structural volatility in quarterly and interim results. - FY2019-Q1RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the structure in which operating performance fluctuates and net sales tend to decline in the first quarter because of the seasonal concentration of system deliveries. - FY2018RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the structure in which quarterly and interim results fluctuate because of the seasonal concentration of system deliveries. - FY2018-Q3RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company has continued to disclose the structure in which system deliveries are concentrated in the second and fourth quarters and net sales decline in the first and third quarters, resulting in volatile operating performance. - FY2018-Q2RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company has continued to disclose the structure in which system deliveries are concentrated in the second and fourth quarters and net sales decline in the first and third quarters, resulting in volatile operating performance. - FY2018-Q1RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company has continued to disclose the structure in which system deliveries are concentrated in the second and fourth quarters and net sales decline in the first and third quarters, resulting in volatile operating performance. - FY2017RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company continues to disclose the structure in which system deliveries are concentrated in the second and fourth quarters and net sales decline in the first and third quarters, resulting in volatile operating performance. - FY2017-Q3RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company has continued to disclose the structure in which system deliveries are concentrated in the second and fourth quarters and net sales decline in the first and third quarters, resulting in volatile operating performance. - FY2017-Q2RestatedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company has continued to disclose the structure in which system deliveries are concentrated in the second and fourth quarters, causing quarterly and interim results to fluctuate, as in the previous quarter. - FY2017-Q1First statedAnnual report
「The Group's business tends to have system deliveries concentrated in the second quarter (July-September) and fourth quarter (January-March). As a result, net sales tend to decline in the first quarter (April-June) and third quarter (October-December) and increase in the second quarter (July-September) and fourth quarter (January-March), causing quarterly and interim operating results to fluctuate.」
The Company has newly disclosed the structural volatility in quarterly and interim net sales and operating results caused by the concentration of system deliveries in specific quarters.