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Tsukishima Holdings (6332) · FactReframedLatest Earnings presentation (2026-08-06): "Restated"

Concentration of Revenue Recognition in the Fourth Quarter

First written in FY2017-Q1. 22 of 25 entries say "Restated". Latest entry: 2026-08-06.

25entries
11years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY20242016: 220162017: 320172018: 320182019: 220192020: 320202021: 320212022: 220222023: 320232024: 220242025: 120252026: 12026
Same theme, other companies
Concentration of Building Completions and Handover Deliveries in the Fourth QuarterA theme 42 companies write about · 40 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2025: 6 of 20 companies on the "Worse" side.

24 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 42 companies compared. The sentences above are computed from all 42.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-06RestatedEarnings presentation

    「From the beginning of the fiscal year, projects are expected to be concentrated in the second half.」

    The company continues to explain the seasonal concentration of Industrial Business orders in the second half.
  2. FY2026-H1ReframedAnnual report

    「当社グループの売上高は、通常の営業形態として、上半期に比べ下半期に完成する工事の割合が大きいため、連結会計年度の上半期の売上高と下半期の売上高との間に著しい相違があり、業績に季節的変動があります。」

    季節性の説明が、第4四半期への売上計上集中という表現から、上半期と下半期の完成工事割合の差による変動という表現に整理されている。
  3. FY2024案件繰越要因を具体化Annual report

    「別途発注の土木建築工事の遅れや顧客事由、半導体の納期長期化や鋼材の高騰などの影響により受注案件が翌期にずれ込む可能性があり」

    第4四半期への売上計上集中という構造に加え、土木建築工事の遅れ、顧客事由、半導体納期長期化、鋼材高騰による翌期繰越要因を具体化している。
  4. FY2024-Q3RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成時期による第4四半期への売上高集中を継続して開示している。
  5. FY2024-Q2RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期へ売上高が集中する季節性を継続して開示している。
  6. FY2024-Q1RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期へ売上高が集中する季節性を継続して開示している。
  7. FY2023-Q3RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  8. FY2023-Q2RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  9. FY2022-Q3RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  10. FY2022-Q2RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  11. FY2022-Q1RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  12. FY2021-Q3RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  13. FY2021-Q2RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  14. FY2021-Q1RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  15. FY2020-Q3RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  16. FY2020-Q2RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  17. FY2019-Q3RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  18. FY2019-Q2RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  19. FY2019-Q1RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  20. FY2018-Q3RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  21. FY2018-Q2RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  22. FY2018-Q1RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  23. FY2017-Q3RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  24. FY2017-Q2RestatedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    工事完成の時期により第4四半期に売上高が集中する季節性を引き続き開示している。
  25. FY2017-Q1First statedAnnual report

    「As part of our normal business cycle, a large proportion of construction projects are completed in the fourth quarter consolidated accounting period. Consequently, there is seasonal fluctuation, with revenue in the fourth quarter consolidated accounting period significantly exceeding revenue in the first through third quarter consolidated accounting periods.」

    The company has newly disclosed seasonality in which revenue is significantly concentrated in the fourth quarter due to the timing of project completion.
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
Tsukishima Holdings's next results are scheduled for 2026-11-06. Read the earnings preview It last moved in the Earnings presentation of 2026-08-06: "Restated".
News
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Concentration of Revenue Recognition in the Fourth Quarter | TSUKISHIMA HOLDINGS CO.,LTD. (6332) | Komori