Concentration of Revenue in the Second Half
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2017: 2 of 10 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「Given the nature of the Company's business, sales are strongly concentrated in the second half of the fiscal year. This result had been anticipated from the outset, and performance is progressing in line with the initial forecast.」
The Company explained that the first-quarter operating loss and ordinary loss were in line with the initial forecast, given the business's tendency for sales to be concentrated in the second half of the fiscal year. - FY2022-Q1RestatedAnnual report
「The recognition of the extraordinary loss was incorporated into the earnings forecast, and results are currently progressing broadly as planned.」
Although an extraordinary loss was recognized for the dismantling costs of the former plant, it had already been incorporated into the earnings forecast, and the Company explained that first-quarter results were broadly in line with expectations. - FY2021-Q1RestatedAnnual report
「The recognition of the extraordinary loss was incorporated into the earnings forecast. In addition, due to the characteristics of our business, revenue is strongly weighted toward the second half, and we had anticipated these results to some extent from the outset. As of now, performance is progressing broadly as planned.」
The Company explained that the first-quarter decline in sales and the loss were broadly in line with expectations, given the business's tendency for sales to be concentrated in the second half of the fiscal year. - FY2020-Q1RestatedAnnual report
「Due to the characteristics of our business, revenue is strongly weighted toward the second half. We had anticipated these results to some extent from the outset, and performance is progressing broadly as planned.」
The company reaffirmed the second-half weighting of revenue as a business characteristic and stated that performance, including the first-quarter loss, was broadly in line with plan. - FY2019-Q1First statedAnnual report
「Due to the characteristics of our business, revenue is strongly weighted toward the second half. We had anticipated these results from the outset, and performance is progressing in line with the initial forecast.」
The company explains that the business’s revenue weighting toward the second half is why the first-quarter loss was in line with the initial forecast.