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O.B.System (5576) · RiskWorsenedLatest Results briefing materials (2026-07-22): "Restated"

Concentration of Revenue and Profit in the Second and Fourth Quarters

First written in FY2023. 2 of 5 entries say "Restated". Latest entry: 2026-07-22.

5entries
4years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2023 – FY2024MitigatedFY20252023: 120232024: 120242025: 120252026: 22026
Same theme, other companies
Performance volatility due to fourth-quarter sales concentration with no identified causeA theme 37 companies write about · 37 as a headwind · 0 as a tailwind

O.B.System moved to the "Worse" side of this theme in 2026.

20 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 37 companies compared. The sentences above are computed from all 37.
Full recordFilings, disclosures and news, newest first
  1. 2026-07-22RestatedResults briefing materials

    「Because of the timing of budget execution by clients and business-partner system integrators, as well as the development schedules of systems, performance typically starts at a low level in the first quarter and tends to be concentrated from the second quarter onward.」

    The company restated the seasonal pattern in which first-quarter performance is low and results are concentrated from the second quarter onward.
  2. FY2026WorsenedAnnual report

    「Consolidated fiscal year from 1 April 2025 to 31 March 2026: Revenue — first half 45.1%, second half 54.9%; operating profit — first half 31.8%, second half 68.2%.」

    Second-half concentration increased from 51.1% to 54.9% for revenue and from 54.0% to 68.2% for operating profit. Seasonal concentration in the second and fourth quarters has intensified.
  3. FY2025MitigatedAnnual report

    「Consolidated fiscal year from 1 April 2024 to 31 March 2025: Revenue — first half 48.9%, second half 51.1%; operating profit — first half 46.0%, second half 54.0%.」

    The second-half concentration declined from 52.6% to 51.1% for revenue and from 59.1% to 54.0% for operating profit. However, the tendency for results to concentrate in the second and fourth quarters continues.
  4. FY2024RestatedAnnual report

    「Revenue tends to be concentrated in the second- and fourth-quarter accounting periods because of the timing of customers’ budget execution and the schedules of development systems, and operating profit also tends to be weighted toward these periods.」

    In the fiscal year, the second half accounted for 52.6% of revenue and 59.1% of operating profit, and the seasonal risk continues to be disclosed.
  5. FY2023First statedAnnual report

    「Revenue tends to be concentrated in the second- and fourth-quarter accounting periods because of the timing of customers’ budget execution and the schedules of development systems, and operating profit also tends to be weighted toward these periods.」

    In the fiscal year ended March 2023, the second half accounted for 51.0% of revenue and 57.4% of operating profit.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
O.B.System's next results are scheduled for 2026-10-21. Read the earnings preview It last moved in the Results briefing materials of 2026-07-22: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Concentration of Revenue and Profit in the Second and Fourth Quarters | O.B.System Inc. (5576) | Komori