Komori
Ame Kaze Taiyo (5616) · RiskUpdated seasonality dataLatest Earnings (2026-08-14): "Restated"

Performance Weighted Toward the Fourth Quarter

First written in FY2023. 3 of 7 entries say "Restated". Latest entry: 2026-08-14.

7entries
3years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2023 – 2026-08-142024: 320242025: 220252026: 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

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. 2026-08-14RestatedEarnings

    「Because our revenue and operating profit tend to be weighted toward the second half, revenue and operating profit for the interim accounting period are tracking at a low level against the full-year earnings forecast. However, progress is broadly in line with expectations, and we intend to proceed with the second half as planned and achieve the earnings forecast.」

    The company reaffirmed the tendency for revenue and operating profit to be weighted toward the second half and characterized the low interim progress as seasonal.
  2. FY2025Updated seasonality dataAnnual report

    「Revenue and operating profit tend to be concentrated in the fourth quarter, from October to December.」

    Fourth-quarter revenue was ¥350,263 thousand, or 34.1% of annual revenue, and operating profit was ¥70,439 thousand. The company continues to explain concentration in the fourth quarter and seasonality caused by preparation periods for municipal support services in the second quarter.
  3. FY2025-H1Change in seasonal factorsAnnual report

    「For the interim accounting period from 1 January 2025 to 30 June 2025, our results tend to be concentrated toward fiscal year-end in terms of revenue and operating profit. This is due to the concentration of local-government support services at year-end and the year-end peak in demand for furusato tax. By contrast, during the interim accounting period, revenue, mainly from services for companies, tends to decline because it overlaps with the end and beginning of municipal fiscal years and serves as a preparation period for selecting contractors for municipal projects, resulting in seasonal fluctuations in results.」

    The explanation of seasonal fluctuations was maintained, but the main source of interim revenue declines changed from services for local governments to services for companies.
  4. FY2024Change in seasonal revenue mixAnnual report

    「Fourth-quarter revenue was ¥340,164 thousand, representing 33.5% of the total, and operating profit was ¥10,614 thousand.」

    Fourth-quarter revenue as a proportion of annual revenue declined from 38.0% in 2023 to 33.5% in 2024, and operating profit was ¥10,614 thousand. The risk of concentration toward year-end and seasonal fluctuations continues to be disclosed.
  5. FY2024-H1RestatedAnnual report

    「Our results tend to be concentrated toward the end of the fiscal year in terms of revenue and operating profit. This is due to the concentration of local-government services at year-end and the year-end peak in demand for furusato tax. By contrast, during the interim accounting period, revenue, mainly from services for local governments, tends to decline because it overlaps with the end and beginning of municipal fiscal years and serves as a preparation period for selecting contractors for municipal projects, resulting in seasonal fluctuations in results.」

    The company reaffirmed that revenue and operating profit are concentrated toward fiscal year-end and that seasonal fluctuations arise from preparation periods for municipal services during the interim period.
  6. FY2024-Q1RestatedAnnual report

    「Our quarterly results tend to be concentrated toward the fourth quarter in terms of revenue and operating profit. This is due to the concentration of local-government support services and the year-end peak in demand for furusato tax. By contrast, revenue tends to decline in the first quarter, from January to March, and the second quarter, from April to June, because these periods are preparation periods for selecting contractors for municipal projects as municipal fiscal years end or begin, resulting in seasonal fluctuations in results.」

    The company reaffirmed the concentration of revenue and operating profit in the fourth quarter and explained the seasonal factors of concentrated municipal services, year-end furusato tax demand and preparation periods in the first and second quarters.
  7. FY2023First statedAnnual report

    「Our quarterly results tend to be concentrated in the fourth quarter, from October to December, in terms of revenue and operating profit.」

    Revenue is concentrated in the fourth quarter, which accounted for 38.0% of annual revenue in 2023.
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
No upcoming earnings preview for Ame Kaze Taiyo yet. It last moved in the Earnings of 2026-08-14: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Performance Weighted Toward the Fourth Quarter | Ame Kaze Taiyo,Inc. (5616) | Komori