Estimation Risk for Product Warranty Provisions and Free Repair Costs
First written in FY2024. 3 of 4 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 9 of 37 companies on the "Worse" side.
11 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business risks or material changes to the business risks described in the annual securities report for the previous fiscal year.」
The Company stated that there had been no new occurrence or material change regarding the risk in estimating product warranty provisions and free repair costs. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business risks or material changes to the business risks described in the annual securities report for the previous fiscal year.」
The Company stated that there had been no new occurrence or material change regarding the risk in estimating product warranty provisions and free repair costs. - FY2025-Q1RestatedAnnual report
「During the cumulative first quarter of the fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company stated that there had been no new occurrence or material change regarding the risk in estimating product warranty provisions and free repair costs. - FY2024First statedAnnual report
「The Group recognizes product warranty provisions to cover expenditures for free repairs of products sold. If actual replacement and repair costs differ from estimates due to unexpected defects, this could affect the Group's financial position and operating results.」
The Company recognized a product warranty provision of ¥83.346 million, or ¥108.734 million on a consolidated basis, and disclosed the discrepancy between estimated and actual free repair costs as a new risk.