Second-half weighting due to the concentration of customers' fiscal year-ends
First written in FY2016. 15 of 17 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2024: 4 of 24 companies on the "Worse" side.
17 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the key risks related to the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2022-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2018Updated first- and second-half sales for the 53rd fiscal yearAnnual report
「53rd fiscal year (Fiscal year ended March 2018) 7,926 8,310 16,237」
The pattern of second-half concentration continued, with customers’ fiscal year-ends concentrated in March. First-half sales for the 53rd fiscal year were ¥7,926 million, second-half sales were ¥8,310 million and full-year sales were ¥16,237 million. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2017RestatedAnnual report
「The performance of our group tends to be stronger in the second half than in the first half, partly because customers’ fiscal year-ends are concentrated in March.」
The pattern of second-half concentration continued, with first-half sales of ¥7,385 million, second-half sales of ¥8,019 million and full-year sales of ¥15,405 million in the 52nd fiscal year. - FY2017-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2017-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the second-half concentration caused by the concentration of customers’ fiscal year-ends. - FY2016First statedAnnual report
「The performance of our group tends to be stronger in the second half than in the first half, partly because customers’ fiscal year-ends are concentrated in March.」
From the 49th to the 51st fiscal year, first-half sales were ¥5,845 million, ¥6,039 million and ¥6,347 million, respectively, compared with second-half sales of ¥6,100 million, ¥7,075 million and ¥7,495 million.