Kawata Mfg. (6292) · RiskRevenue from incomplete work declined, but estimation risk remains
Revenue recognition risk arising from progress estimates for system engineering services
First written in FY2024. . Latest entry: FY2025.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Revenue fluctuations arising from cost and percentage-of-completion estimates for development projectsA theme 10 companies write about · 10 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
4 other companies' latest entry also says "Other".
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.
Full recordFilings, disclosures and news, newest first
- FY2025Revenue from incomplete work declined, but estimation risk remainsAnnual report
「Revenue (incomplete portion) 2,647,504 1,158,944」
Revenue from the incomplete portion of system engineering services declined from 2,647,504 thousand yen to 1,158,944 thousand yen, but the risk that revisions to the execution budget due to changes in specifications, additional man-hours, geopolitical risks and other factors could affect results remains. - FY2024First statedAnnual report
「Although the execution budget is reviewed regularly, results could be affected if the progress rate changes significantly due to unanticipated specification changes or additional work hours, or if the execution budget requires substantial revision as a result of sudden changes in assumptions caused by the spread of a severe infectious disease, the emergence of geopolitical risks, or rapid inflation driven by soaring resource and raw-material prices.」
For system engineering services, the company recognized ¥2,647.504 million in revenue for the incomplete portion for the current fiscal year using a cost-based input method. It identified as a new risk the possibility that revisions to the execution budget due to changes in specifications, additional man-hours, geopolitical risks, infectious diseases, resource prices and other factors could affect results.