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Kikukawa Enterprise (6346) · FactRestated

Time lag from orders to revenue under a make-to-order, low-inventory model

First written in FY2018. 6 of 7 entries say "Restated". Latest entry: FY2026.

7entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY20262018: 120182019: 120192020: 120202021: 120212022: 020222023: 020232024: 120242025: 120252026: 12026
Same theme, other companies
Fluctuations in Order and Revenue Timing Due to Fully Made-to-Order ProductionA theme 11 companies write about · 8 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.

3 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.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「We primarily engage in make-to-order production and have adopted a job-order costing system.」

    The company continues to indicate a business structure centered on make-to-order production and using a job-order costing system.
  2. FY2025RestatedAnnual report

    「We primarily engage in make-to-order production and have adopted a job-order costing system.」

    The company continues to indicate a business structure centered on make-to-order production and using a job-order costing system.
  3. FY2024RestatedAnnual report

    「We primarily engage in make-to-order production and have adopted a job-order costing system.」

    The company continues to indicate a business structure centered on make-to-order production and using a job-order costing system.
  4. FY2021RestatedAnnual report

    「We primarily engage in make-to-order production and have adopted a job-order costing system.」

    The company continues to indicate a business structure centered on make-to-order production in which a time lag arises between orders and their reflection in revenue and cost accounting.
  5. FY2020RestatedAnnual report

    「We primarily engage in make-to-order production and have adopted a job-order costing system.」

    The company continues to indicate a structure centered on make-to-order production in which a time lag arises between orders and their reflection in revenue and cost accounting.
  6. FY2019RestatedAnnual report

    「We primarily engage in make-to-order production and have adopted a job-order costing system.」

    The company continues to indicate a structure centered on make-to-order production in which a time lag arises between individual orders and their reflection in revenue and cost accounting.
  7. FY2018First statedAnnual report

    「Because our manufacturing is based on individual orders and inventory is kept to a minimum, a certain period is required before orders are reflected in revenue.」

    The company explains that its production method, centered on individual orders and keeping inventory to a minimum, structurally leads to a time lag between order conditions and the timing of revenue recognition.
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
Kikukawa Enterprise's next results are scheduled for 2026-11-12. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Time lag from orders to revenue under a make-to-order, low-inventory model | KIKUKAWA ENTERPRISE,INC. (6346) | Komori