Cost Overruns and Quality-Compensation Risks in Custom-Order Manufacturing
First written in FY2016. 18 of 24 entries say "Restated". Latest entry: FY2026.
No other company in this theme has enough history to compare yet.
- FY2026WorsenedAnnual report
「①見積もりコストからのコスト上昇リスク ②工事途中での設計変更に伴うコストや手直し工事による追加コストの発生リスク ③納入した製品の不具合対応のための補償コストの発生リスク ④顧客等に損害を与えた場合の損害賠償リスク ⑤顧客による追加コスト精算の遅延リスク ⑥長期契約（PFI、DBOや包括O&M）における物価上昇リスク ⑦熱中症や感染症等による従業員の大量離脱による納期遅延リスク」
個別受注生産に伴うリスクを7項目に整理し、従来のコスト超過・品質補償に加えて、追加コスト精算遅延、長期契約の物価上昇、熱中症・感染症による納期遅延などを明示している。 - 2026-05-12WorsenedFinancial results presentation
「Higher costs resulting from rising prices of petroleum-derived products, and delivery delays caused by procurement difficulties」
The company has identified rising prices of petroleum-derived products, procurement difficulties and delivery delays as specific cost and execution risks related to individual orders and operations and maintenance services. - FY2025RestatedAnnual report
「子会社の月島ジェイテクノメンテサービス株式会社では、国内の浄水場、下水処理場等において、設備の補修工事、薬品・燃料・電力等の供給を含めた包括的な維持管理業務を受託しております。燃料や電力の価格が変動した場合は委託者と協議を行いますが、価格変動分を速やかに精算できない可能性があります。」
個別受注生産・包括O&Mに伴うコスト超過リスクについて、燃料・電力価格変動分の精算遅延可能性を継続して開示している。 - FY2024WorsenedAnnual report
「燃料や電力の価格が変動した場合は委託者と協議を行いますが、価格変動分を速やかに精算できない可能性があります。」
個別受注生産・包括O&Mに伴うコスト超過リスクについて、燃料・電力価格の変動分を速やかに精算できない可能性を新たに具体化している。 - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2023-Q2RestatedAnnual report
「During the six-month period ended in the second quarter, there were no material changes in the matters concerning the business and accounting conditions described in this quarterly securities report that could materially affect investors' decisions, nor in the business and other risks described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2022-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2021-Q3RestatedAnnual report
「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2021-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2020-Q2RestatedAnnual report
「During the six-month period ended in the second quarter, there were no material changes in the matters concerning the business and accounting conditions described in this quarterly securities report that could materially affect investors' decisions, nor in the business and other risks described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2018-Q3MaterialisedAnnual report
「特定工事損失 117百万円」
当第3四半期累計期間に特定工事損失117百万円を計上し、個別受注工事に伴うコスト超過・品質補償リスクが引き続き実績化している。 - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2017MaterialisedAnnual report
「特定工事損失 909百万円」
当連結会計年度に特定工事損失909百万円を計上し、内訳として完成工事補償引当金繰入額468百万円、工事損失引当金繰入額359百万円などを開示している。個別受注工事に伴うコスト超過・品質補償リスクが実績化している。 - FY2017-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2017-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2017-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
個別受注生産に伴うコスト超過・品質補償リスクについて、重要な変更はないとしている。 - FY2016First statedAnnual report
「Differences may arise between the costs estimated when a contract is signed and actual costs due to factors that increase costs after an order is received, including procurement prices and supply-demand conditions for materials and subcontracting costs.」
Business-specific risks include design changes, rework, defects in products and plants, compensation costs, litigation and disputes.