Risk of Development Effort Overruns and Contract Development
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 17 of 54 companies on the "Worse" side.
27 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「If development hours required to meet user requirements substantially exceed the estimated hours, the Group's business and operating results may be affected.」
The risk of excess development hours resulting from inadequate requirements definition or unforeseen problems continued. Pre-order estimate reviews, requirements-definition reviews and comparisons of actual and estimated costs were identified as responses. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」
No material changes were reported in the risk of excess development hours and contract development. - FY2024First statedAnnual report
「If development hours required to meet user requirements substantially exceed the estimated hours because requirements are inadequately defined, customer standards are not met, or unforeseen problems arise, the Group's business and operating results may be affected.」
The disclosure described the risk that inadequate requirements definition or unforeseen problems could cause development hours to exceed estimates and affect results.