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Cota (4923) · RiskRestated

Product Liability and Product Quality Issues

First written in FY2016. 22 of 26 entries say "Restated". Latest entry: FY2024.

26entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2022-Q3RestatedFY2024-Q1 – FY20242016: 320162017: 420172018: 320182019: 420192020: 220202021: 220212022: 420222023: 220232024: 22024
Same theme, other companies
Product and Sold-Product Quality Defect, Quality Assurance and Product Liability RiskA theme 577 companies write about · 600 as a headwind · 3 as a tailwind

The whole theme swung hardest in 2026: 11 of 56 companies on the "Worse" side.

124 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 193 companies compared. The sentences above are computed from all 193.Comparing 200 of the theme's 603 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2024RestatedAnnual report

    「However, if a foreign substance were to enter a product during the manufacturing process or at some stage after shipment for any reason, resulting in health damage to customers who used the product or the need to recall the product,」

    The risk of foreign substances entering products, health damage and recalls continues to be identified as a product liability and quality risk.
  2. FY2024-Q3RestatedAnnual report

    「During the cumulative period of the third quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the key risks, including product liability and product quality issues.
  3. FY2024-Q1RestatedAnnual report

    「During the cumulative period of the first quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the key risks, including product liability and product quality issues.
  4. FY2023-Q3MitigatedAnnual report

    「For extraordinary income, in the previous fiscal year we recognized ¥32 million in reversal gains on the provision for costs related to the voluntary recall of certain lots of COTA i CARE, which had been recorded as an extraordinary loss.」

    A ¥32 million reversal gain on the provision was recognized for costs related to the voluntary recall incurred in the previous fiscal year.
  5. FY2023-Q2MitigatedAnnual report

    「For extraordinary income, in the previous fiscal year we recognized ¥32 million in reversal gains on the provision for costs related to the voluntary recall of certain lots of COTA i CARE, which had been recorded as an extraordinary loss.」

    Regarding costs related to the voluntary recall incurred in the previous fiscal year, ¥90 million of the provision for related costs was reversed, and a ¥32 million reversal gain was recognized.
  6. FY2023-Q1RestatedAnnual report

    「During the cumulative period of the first quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the key risks, including product liability and product quality issues.
  7. FY2022MaterialisedAnnual report

    「We recognized ¥158 million in related costs expected to arise from the voluntary recall of certain lots of COTA i CARE Shampoo, which is currently under way.」

    Regarding existing product quality risks, the voluntary recall of certain lots of COTA i CARE Shampoo was actually carried out, and ¥158 million in related costs was recognized.
  8. FY2022-Q3RestatedAnnual report

    「During the cumulative period of the third quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the key risks, including product liability and product quality issues.
  9. FY2022-Q2RestatedAnnual report

    「During the cumulative period of the second quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the key risks, including product liability and product quality issues.
  10. FY2021-Q3RestatedAnnual report

    「During the cumulative period of the third quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the key risks, including product liability and product quality issues.
  11. FY2021-Q2RestatedAnnual report

    「During the cumulative period of the second quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the key risks, including product liability and product quality issues.
  12. FY2021-Q1RestatedAnnual report

    「During the cumulative period of the first quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the key risks, including product liability and product quality issues.
  13. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing risks, including product liability and product quality issues.
  14. FY2020-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing risks, including product liability and product quality issues.
  15. FY2019RestatedAnnual report

    「Product liability may arise due to unforeseen defects or other causes.」

    Product defects, product liability, health damage and recalls continue to be identified as risks.
  16. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing risks, including product liability and product quality issues.
  17. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing risks, including product liability and product quality issues.
  18. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing risks, including product liability and product quality issues.
  19. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing risks, including product liability and product quality issues.
  20. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing risks, including product liability and product quality issues.
  21. FY2018-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing business and other risks, including product liability and product quality issues.
  22. FY2017RestatedAnnual report

    「Product liability may arise due to unforeseen defects or other causes.」

    The possibility of impacts from product defects, product liability, health damage and recalls continues to be disclosed.
  23. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes in the existing risks, including product liability and product quality issues.
  24. FY2017-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It explicitly states that there have been no material changes in the risks disclosed in the previous fiscal year, including product liability and product quality issues.
  25. FY2017-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It explicitly states that there have been no material changes in the risks disclosed in the previous fiscal year, including product liability and product quality issues.
  26. FY2016First statedAnnual report

    「Product liability may arise as a result of unforeseen defects or other issues. If such a situation were to occur, at a minimum we could not avoid a loss of public confidence.」

    Recognizes the possibility of product defects, health damage, recalls and reputational harm.
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Product Liability and Product Quality Issues | COTA CO.,LTD. (4923) | Komori