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Taiheiyo Cement (5233) · RiskContinued decline in the balance of the product warranty provision

Risk of compensation costs and additional losses arising from product defects

First written in FY2022. 3 of 10 entries say "Materialised", first in FY2022. Latest entry: FY2026.

10entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2022 – FY2023OtherFY2024-Q2 – FY20262022: 120222023: 320232024: 320242025: 220252026: 12026
Same theme, other companies
Recognition of a provision for product warrantiesA theme 73 companies write about · 67 as a headwind · 1 as a tailwind

Taiheiyo Cement moved to the "Worse" side of this theme in 2022, 3 years before the typical company in this theme (2025).

The whole theme swung hardest in 2026: 9 of 37 companies on the "Worse" side.

20 other companies' latest entry also says "Other".

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 73 companies compared. The sentences above are computed from all 73.
Full recordFilings, disclosures and news, newest first
  1. FY2026Continued decline in the balance of the product warranty provisionAnnual report

    「Product warranty provision 2,728 2,121」

    The product warranty provision declined from ¥2.728 billion at the end of the previous fiscal year to ¥2.121 billion. The disclosure does not state that the risk related to product defects has been eliminated.
  2. FY2026-H1Continued decline in the balance of the product warranty provisionAnnual report

    「Product warranty provision 2,728 2,302」

    The product warranty provision declined from ¥2.728 billion at the end of the previous fiscal year to ¥2.302 billion. The disclosure does not state that the risk related to product defects has been eliminated.
  3. FY2025Continued decline in the balance of the product warranty provisionAnnual report

    「Product warranty provision 3,830 2,728」

    The product warranty provision declined from ¥3.830 billion at the end of the previous fiscal year to ¥2.728 billion. The disclosure does not state that the risk related to product defects has been eliminated.
  4. FY2025-H1Decline in the balance of the product warranty provisionAnnual report

    「Product warranty provision 3,830 3,521」

    The product warranty provision declined from ¥3.830 billion at the end of the previous consolidated fiscal year to ¥3.521 billion at the end of the current interim period. The disclosure does not state that the risk related to product defects has been eliminated.
  5. FY2024Decline in the balance of the product warranty provisionAnnual report

    「Product warranty provision 4,498 3,829」

    The product warranty provision declined from ¥4.498 billion at the end of the previous fiscal year to ¥3.829 billion. The disclosure does not state that the risk related to product defects has been eliminated.
  6. FY2024-Q3Decline in the balance of the product warranty provisionAnnual report

    「Product warranty provision 4,498 4,140」

    The product warranty provision declined from ¥4.498 billion at the end of the previous consolidated fiscal year to ¥4.140 billion. The disclosure does not state that the risk related to product defects has been eliminated.
  7. FY2024-Q2Decline in the balance of the product warranty provisionAnnual report

    「Product warranty provision 4,498 4,198」

    The product warranty provision declined from ¥4.498 billion at the end of the previous consolidated fiscal year to ¥4.198 billion. The disclosure does not state that the risk related to product defects has been eliminated.
  8. FY2023MaterialisedAnnual report

    「Product warranty costs 1,277」

    Product warranty costs of ¥1.277 billion related to defects in certain products were recorded under extraordinary losses during the current fiscal year, and the product warranty provision increased from ¥3.330 billion at the end of the previous fiscal year to ¥4.498 billion.
  9. FY2023-Q3MaterialisedAnnual report

    「Product warranty costs - 1,230」

    Product warranty costs of ¥1.230 billion related to defects in certain products were recorded under extraordinary losses for the cumulative third-quarter period. The product warranty provision also increased from ¥3.330 billion at the end of the previous consolidated fiscal year to ¥4.551 billion.
  10. FY2022MaterialisedAnnual report

    「The Company recorded product warranty costs of ¥3,506 million under extraordinary losses in the current consolidated fiscal year as costs for addressing defects in certain products. These warranty costs have been estimated and recorded using methods considered reasonable at present, but additional losses may arise if events not reflected in the estimate occur.」

    Actual defects occurred in certain products, and product warranty costs of ¥3.506 billion were recorded under extraordinary losses. The possibility of additional losses arising from events not reflected in the estimate was also disclosed.
Moved together

"Financial Impact of Rising Market Interest Rates" moved the same way as this thread, in the same document, in 3 of its 10 moves.

3222★1234
  1. ★This thread
  2. 1Financial Impact of Rising Market Interest Rates3×
  3. 2Decline in Domestic Construction Investment and Cement Demand2×
  4. 3Rising Raw Material and Fuel Prices, Higher Shipping Costs, and Pass-Through to Prices2×
  5. 4Write-down of deferred tax assets in light of the situation in Ukraine2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Risk of compensation costs and additional losses arising from product defects | TAIHEIYO CEMENT CORPORATION (5233) | Komori