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Blue innovation (5597) · RiskRestated

Seasonality and Revenue Timing Shifts Due to Customer Budget and Acceptance Timing

First written in FY2023. 3 of 4 entries say "Restated". Latest entry: FY2025-H1.

4entries
2years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2023 – FY2025-H12024: 320242025: 12025
Same theme, other companies
Quarterly earnings concentration caused by the timing of budget execution, project progress and acceptance inspections for public-sector and customer projectsA theme 59 companies write about · 59 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2018: 4 of 31 companies on the "Worse" side.

34 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 59 companies compared. The sentences above are computed from all 59.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「During the interim accounting period, there were no new business or other risks and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes to seasonality and revenue timing differences caused by customer budgets and acceptance timing.
  2. FY2024-H1RestatedAnnual report

    「During the interim accounting period, there were no new business or other risks and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were reported to seasonality and revenue timing differences caused by customer budgets and acceptance timing.
  3. FY2024-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no new business or other risks and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were reported to seasonality and revenue timing differences caused by customer budgets and acceptance timing.
  4. FY2023First statedAnnual report

    「Because customers' budget-utilization cycles and acceptance of annual-contract projects tend to be concentrated at the calendar year-end in December or the fiscal year-end in March, revenue tends to be concentrated at those times. Revenue is therefore weighted toward the first quarter, January through March, and the fourth quarter, October through December, and may be recognized in the following period because of timing differences.」

    For 2023, revenue was ¥327,466 thousand in the first quarter and ¥517,029 thousand in the fourth quarter; quarterly revenue was also presented.
Moved together

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

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Seasonality and Revenue Timing Shifts Due to Customer Budget and Acceptance Timing | Blue innovation Co.,Ltd. (5597) | Komori