Impact on results from fluctuations in product acceptance timing
First written in FY2016. 22 of 25 entries say "Restated". Latest entry: 2026-04-13.
Micron Machinery moved to the "Worse" side of this theme in 2026, the same year as the typical company in this theme.
The whole theme swung hardest in 2026: 4 of 7 companies on the "Worse" side.
2 other companies' latest entry also says "Materialised".
- 2026-04-13MaterialisedRevisions to the earnings forecast
「Revenue is recognized when products are accepted, but some customer acceptance conditions have not been met. As a result, certain projects have been carried forward to the third quarter or later, and revenue is below the previous forecast.」
The impact of changes in the timing of acceptance has materialized, with projects carried forward to the third quarter or later because product acceptance conditions were not met, resulting in revenue below forecast. - FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk that changes in product acceptance timing may affect performance. - FY2024-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk that changes in product acceptance timing may affect performance. - FY2024-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2023-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk that changes in product acceptance timing may affect performance. - FY2023-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk that changes in product acceptance timing may affect performance. - FY2023-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk that changes in product acceptance timing may affect performance. - FY2022-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk that changes in product acceptance timing may affect performance. - FY2022-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk that changes in product acceptance timing may affect performance. - FY2022-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk that changes in product acceptance timing may affect performance. - FY2021-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2021-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2021-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2020MitigatedAnnual report
「Before accepting an order, the group compiles the customer's requirements into specifications and sets a feasible delivery schedule after considering the difficulty of meeting those requirements. If specification changes or other factors create a possibility of delays, the group reviews its production plan to prevent delays to the plan.」
For the risk of changes in acceptance timing, the company describes as specific measures setting specifications and delivery schedules before accepting orders and reviewing the production plan when delays become possible. - FY2020-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2020-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2019-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2019-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2019-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, with no material changes. - FY2018RestatedAnnual report
「Because the group recognizes revenue based on customer acceptance, any change in the scheduled acceptance date may affect the group's performance.」
The company continues to describe the risk that changes in acceptance timing may affect performance. - FY2018-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, based on the summary that there have been no material changes from the previous fiscal year. - FY2018-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in product acceptance timing may affect performance is confirmed to be ongoing, based on the summary that there have been no material changes from the previous fiscal year. - FY2018-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk that changes in acceptance timing may affect performance is confirmed to be ongoing, based on the summary that there have been no material changes from the previous fiscal year. - FY2017RestatedAnnual report
「Because the group recognizes revenue based on customer acceptance, any change in the scheduled acceptance date may affect the group's performance.」
The company continues to describe the performance risk arising from changes in acceptance timing under customer-acceptance-based revenue recognition. - FY2016First statedAnnual report
「If the scheduled customer acceptance date changes, this may affect the group's performance.」
Against the background of made-to-order production and customer-acceptance-based revenue recognition, the company has for the first time explicitly identified changes in acceptance timing as a performance risk.