Risk in estimating crucible rebuilding costs and repair provisions
First written in FY2022. 7 of 8 entries say "Restated". Latest entry: FY2026-H1.
No other company in this theme has enough history to compare yet.
- 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.」
No significant changes are reported in the risk related to estimating crucible rebuilding costs and repair provisions. - 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.」
No significant changes are reported in the risk related to estimating crucible rebuilding costs and repair provisions. - 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.」
No significant changes are reported in the risk related to estimating crucible rebuilding costs and repair provisions. - FY2024RestatedAnnual report
「If the frequency of rebuilding and refining costs or other factors fluctuate, causing actual rebuilding costs to diverge from estimates, this may affect the financial position and operating results of the Group.」
The estimation risk related to crucible rebuilding frequency and costs and the repair provision has been reconfirmed as “material / unchanged.” - FY2023-Q3RestatedAnnual report
「During the nine months ended September, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the prior fiscal year.」
No significant changes are reported in the risk related to estimating crucible rebuilding costs and repair provisions. - FY2023-Q2RestatedAnnual report
「During the six months ended June, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the prior fiscal year.」
No significant changes are reported in the risk related to estimating crucible rebuilding costs and repair provisions. - FY2023-Q1RestatedAnnual report
「During the three months ended March, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the prior fiscal year.」
No significant changes are reported in the risk related to estimating crucible rebuilding costs and repair provisions. - FY2022First statedAnnual report
「If the frequency of rebuilding and refining costs or other factors fluctuate, causing actual rebuilding costs to diverge from estimates, this may affect the Group's financial position and operating results.」
The company explicitly identified fluctuations in the rebuilding frequency and costs of crucibles used in the healthcare business as a new risk and recorded a repair provision of ¥140.277 million. It also describes changes in the estimation method due to crucible thinning, changes in shape and the use of surplus bullion.