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Writeup (6580) · FactDroppedLatest Earnings (2026-08-07): "Reframed"

Second-Half Concentration of Revenue Due to Public Support Services and Delivery Deadlines

First written in FY2019-Q1. 16 of 27 entries say "Restated". Latest entry: 2026-08-07.

27entries
9years
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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY20262018: 220182019: 420192020: 420202021: 420212022: 420222023: 420232024: 220242025: 120252026: 22026
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  1. 2026-08-07ReframedEarnings

    「今期の売上予算につきましては、AI技術の急速な進展を踏まえ、上半期を自社AIサービス群の開発及び市場投入に向けた先行投資期間と位置付け、開発や営業の人員など人的資源を重点的に投下することとしており、その成果が顕在化するのは下半期以降となる見込みであることから、下期に売上が偏重する計画を立てております。」

    従来の公的支援サービスの申請時期やコンテンツ納期集中を背景とする下期偏重から、AIサービス開発・市場投入の先行投資を理由とする下期偏重へ説明が変化した。
  2. FY2026DroppedAnnual report
    The securities report for the current fiscal year contains no separate disclosure on second-half-weighted earnings resulting from the timing of applications for public support services and the concentration of content delivery deadlines.
  3. FY2026-H1RestatedAnnual report

    「The Group tends to generate a disproportionate share of its sales in the second half. This is attributable to factors including the start of services supporting the use of public support programs included in “Jコンサル” being delayed by several months from the beginning of the fiscal year due to annual renewal procedures, and application deadlines for public support programs being concentrated in March, the fiscal year-end. In content production, delivery deadlines for client companies also tend to be concentrated in December and March. Accordingly, the current fiscal year's sales budget also assumes that sales will be weighted toward the second half.」

    The report reconfirms that sales are weighted toward the second half because of the timing of applications for public support programs under Jコンサル and the concentration of content-production delivery deadlines, and that this has been reflected in the current fiscal-year plan.
  4. FY2025-H1RestatedAnnual report

    「The Group tends to generate a disproportionate share of its sales in the second half. This is attributable to factors including the start of services supporting the use of public support programs included in “Jコンサル” being delayed by several months from the beginning of the fiscal year due to annual renewal procedures, and application deadlines for public support programs being concentrated in March, the fiscal year-end. In content production, delivery deadlines for client companies also tend to be concentrated in December and March. Accordingly, the current fiscal year's sales budget also assumes that sales will be weighted toward the second half.」

    The report reconfirms that sales are weighted toward the second half because of the timing of applications for public support programs under Jコンサル and the concentration of content-production delivery deadlines, and that this has been reflected in the current fiscal-year plan.
  5. FY2024-Q3RestatedAnnual report

    「The Group tends to generate a disproportionate share of its sales in the second half. This is attributable to factors including the start of services supporting the use of public support programs included in “Jコンサル” being delayed by several months from the beginning of the fiscal year due to annual renewal procedures, and application deadlines for public support programs being concentrated in March, the fiscal year-end. In content production, delivery deadlines for client companies also tend to be concentrated in December and March. Accordingly, the current fiscal year's sales budget also assumes that sales will be weighted toward the second half.」

    The report reconfirms that sales are weighted toward the second half because of the timing of applications for public support programs under Jコンサル and the concentration of content-production delivery deadlines, and that this has been reflected in the current fiscal-year plan.
  6. FY2024-Q2RestatedAnnual report

    「The Company tends to generate a disproportionate share of its sales in the second half. This is attributable to factors including the start of services supporting the use of public support programs included in “Jコンサル” being delayed by several months from the beginning of the fiscal year due to annual renewal procedures, and application deadlines for public support programs being concentrated in March, the fiscal year-end. In content production, delivery deadlines for client companies also tend to be concentrated in December and March. Accordingly, the current fiscal year's sales budget also assumes that sales will be weighted toward the second half.」

    The report reconfirms that sales are weighted toward the second half because of the timing of applications for public support programs under Jコンサル and the concentration of content-production delivery deadlines, and that this has been reflected in the current fiscal-year plan.
  7. FY2024-Q1RestatedAnnual report

    「The Company tends to generate a disproportionate share of its sales in the second half. This is attributable to factors including the start of services supporting the use of public support programs included in “Jコンサル” being delayed by several months from the beginning of the fiscal year due to annual renewal procedures, and application deadlines for public support programs being concentrated in March, the fiscal year-end. In content production, delivery deadlines for client companies also tend to be concentrated in December and March. Accordingly, the current fiscal year's sales budget also assumes that sales will be weighted toward the second half.」

    The report reconfirms that sales are weighted toward the second half because of the timing of applications for public support programs under Jコンサル and the concentration of content-production delivery deadlines, and that this has been reflected in the current fiscal-year plan.
  8. FY2023DroppedAnnual report
    The annual securities report for the current fiscal year contains no separate description of second-half revenue concentration due to the timing of applications for public support services and concentrated content delivery deadlines.
  9. FY2023-Q3RestatedAnnual report

    「The Company tends to generate a disproportionate share of its sales in the second half. This is attributable to factors including the start of services supporting the use of public support programs included in “Jコンサル” being delayed by several months from the beginning of the fiscal year due to annual renewal procedures, and application deadlines for public support programs being concentrated in March, the fiscal year-end. In content production, delivery deadlines for client companies also tend to be concentrated in December and March.」

    The report reconfirms that sales are weighted toward the second half because of the timing of applications for public support programs under Jコンサル and the concentration of content-production delivery deadlines.
  10. FY2023-Q2RestatedAnnual report

    「The Company tends to generate a disproportionate share of its sales in the second half. This is attributable to factors including the start of services supporting the use of public support programs included in “Jコンサル” being delayed by several months from the beginning of the fiscal year due to annual renewal procedures, and application deadlines for public support programs being concentrated in March, the fiscal year-end. In content production, delivery deadlines for client companies also tend to be concentrated in December and March. Accordingly, the current fiscal year's sales budget also assumes that sales will be weighted toward the second half.」

    The report reconfirms that sales are weighted toward the second half because of the timing of applications for public support programs under Jコンサル and the concentration of content-production delivery deadlines, and that this has been reflected in the current fiscal-year plan.
  11. FY2023-Q1Reproduced (service name changed to J-Consulting)Annual report

    「The Company tends to generate a disproportionate share of its sales in the second half. This is attributable to factors including the start of services supporting the use of public support programs included in “Jコンサル” being delayed by several months from the beginning of the fiscal year due to annual renewal procedures, and application deadlines for public support programs being concentrated in March, the fiscal year-end. In content production, delivery deadlines for client companies also tend to be concentrated in December and March. Accordingly, the current fiscal year's sales budget also assumes that sales will be weighted toward the second half.」

    The first-quarter report again explicitly states that sales are weighted toward the second half, an item that was not separately disclosed in the full-year report for the previous fiscal year. The service name has changed from “Jエンジン” to “Jコンサル.”
  12. FY2022DroppedAnnual report
    The annual securities report for the current fiscal year contains no separate description of second-half revenue concentration due to the timing of applications for public support services and concentrated content delivery deadlines.
  13. FY2022-Q3RestatedAnnual report

    「The Company’s sales tend to be concentrated in the second half of the fiscal year. This is because the start of public support programme utilisation assistance services included in “J-Engine” consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, and application deadlines for public support programmes tend to be concentrated in March at the end of the fiscal year. In content production, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the current sales budget also anticipates sales being concentrated in the second half of the fiscal year.」

    The structure of second-half sales concentration due to application deadlines for public support programmes and concentrated delivery deadlines in content production, as well as the current fiscal-year plan, is reaffirmed.
  14. FY2022-Q2RestatedAnnual report

    「The Company’s sales tend to be concentrated in the second half of the fiscal year. This is because the start of public support programme utilisation assistance services included in “J-Engine” consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, and application deadlines for public support programmes tend to be concentrated in March at the end of the fiscal year. In content production, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the current sales budget also anticipates sales being concentrated in the second half of the fiscal year.」

    The structure of second-half sales concentration due to application deadlines for public support programmes and concentrated delivery deadlines in content production, as well as the current fiscal-year plan, is reaffirmed.
  15. FY2022-Q1ReiteratedAnnual report

    「The Company’s sales tend to be concentrated in the second half of the fiscal year. This is because the start of public support programme utilisation assistance services included in “J-Engine” consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, and application deadlines for public support programmes tend to be concentrated in March at the end of the fiscal year. In content production, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the current sales budget also anticipates sales being concentrated in the second half of the fiscal year.」

    The quarterly report again explicitly describes second-half sales concentration, which was not separately described in the prior fiscal year’s annual report.
  16. FY2021DroppedAnnual report
    The annual securities report for the current fiscal year contains no separate description of second-half revenue concentration due to the timing of applications for public support programmes and concentrated content delivery deadlines.
  17. FY2021-Q3RestatedAnnual report

    「The Company’s sales tend to be concentrated in the second half of the fiscal year. This is because the start of public support programme utilisation assistance services included in “J-Engine” consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, and application deadlines for public support programmes tend to be concentrated in March at the end of the fiscal year. In content production, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the current sales budget also anticipates sales being concentrated in the second half of the fiscal year.」

    The concentration of second-half sales due to application deadlines for public support programmes and concentrated delivery deadlines in content production is reaffirmed.
  18. FY2021-Q2RestatedAnnual report

    「The Company’s sales tend to be concentrated in the second half of the fiscal year. This is because the start of public support programme utilisation assistance services included in “J-Engine” consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, and application deadlines for public support programmes tend to be concentrated in March at the end of the fiscal year. In content production, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the current sales budget also anticipates sales being concentrated in the second half of the fiscal year.」

    The concentration of second-half sales due to application deadlines for public support programmes and concentrated delivery deadlines in content production is reaffirmed.
  19. FY2021-Q1RestatedAnnual report

    「The Company’s sales tend to be concentrated in the second half of the fiscal year. This is because, in the cloud solutions business, the start of public support programme utilisation assistance services included in J-Engine’s consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, and application deadlines for public support programmes tend to be concentrated in March at the end of the fiscal year. In the content business, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the current sales budget also anticipates sales being concentrated in the second half of the fiscal year.」

    The concentration of second-half sales due to the timing of applications for public support programmes and concentrated delivery deadlines in the content business is reaffirmed.
  20. FY2020RestatedAnnual report

    「At J-Engine, consulting services grew significantly in the fourth quarter because demand for public support programme utilisation assistance services was concentrated at the end of the fiscal year, when applications for the programmes closed.」

    The concentration of demand at the end of the fiscal year and in the fourth quarter due to the application deadline for public support programmes is reaffirmed.
  21. FY2020-Q3RestatedAnnual report

    「In the cloud solutions business, the Company’s sales tend to be concentrated in the second half of the fiscal year. This is because the provision of public support programme utilisation assistance services included in J-Engine’s consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, while applications for public support programmes tend to be concentrated in March at the end of the fiscal year. In the content business, delivery deadlines for customer companies tend to be concentrated in the fourth quarter. As a result, the current sales budget also anticipates revenue being concentrated in the second half of the fiscal year.」

    The concentration of second-half revenue due to the timing of renewals and applications for public support programmes and concentrated fourth-quarter delivery deadlines in the content business is reaffirmed.
  22. FY2020-Q2ReintroducedAnnual report

    「In the cloud solutions business, the Company’s sales tend to be concentrated in the second half of the fiscal year. This is because the provision of public support programme utilisation assistance services included in J-Engine’s consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, while applications for public support programmes tend to be concentrated in March at the end of the fiscal year. In the content business, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the current sales budget also anticipates revenue being concentrated in the second half of the fiscal year.」

    The Company again explicitly describes second-half sales and revenue concentration, citing the timing of renewals and applications for public support programmes and concentrated delivery deadlines in the content business.
  23. FY2020-Q1ReintroducedAnnual report

    「In the cloud solutions business, the Company’s sales tend to be concentrated in the second half of the fiscal year. This is because the provision of public support programme utilisation assistance services included in J-Engine’s consulting services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, while applications for public support programmes tend to be concentrated in March at the end of the fiscal year. In the content business, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the current sales budget also anticipates revenue being concentrated in the second half of the fiscal year.」

    The first-quarter report again explicitly describes second-half revenue concentration, which was not separately described in the prior fiscal year’s annual report.
  24. FY2019DroppedAnnual report
    The annual securities report for the current fiscal year contains no separate description of second-half revenue concentration due to the timing of applications for public support services and concentrated content delivery deadlines.
  25. FY2019-Q3RestatedAnnual report

    「In the cloud solutions business, the Company’s sales tend to be concentrated in the second half of the fiscal year because the provision of public support services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, and applications for public support tend to be concentrated in March. In the content business, delivery deadlines for customer companies tend to be concentrated in the fourth quarter. As a result, the Company’s plan anticipates revenue being concentrated in the second half of the fiscal year.」

    The concentration of second-half revenue due to the timing of renewals and applications for public support services and concentrated fourth-quarter delivery deadlines in the content business is reaffirmed.
  26. FY2019-Q2RestatedAnnual report

    「In the cloud solutions business, the Company’s sales tend to be concentrated in the second half of the fiscal year because the provision of public support services is shifted by several months from the beginning of the fiscal year due to annual renewal work and other factors, and applications for public support tend to be concentrated in March. In the content business, delivery deadlines for customer companies tend to be concentrated in December and March. As a result, the Company’s plan anticipates revenue being concentrated in the second half of the fiscal year.」

    The concentration of second-half revenue due to the timing of renewals and applications for public support services and concentrated delivery deadlines in the content business is reaffirmed.
  27. FY2019-Q1First statedAnnual report

    「The Company’s revenue tends to be concentrated in the second half of the fiscal year because the provision of public support services is delayed by several months at the beginning of the fiscal year due to annual renewal procedures and applications for public support are concentrated in March. In the content business, delivery deadlines for customer companies also tend to be concentrated in December and March. As a result, the Company’s plan assumes that revenue will be weighted toward the second half of the fiscal year.」

    The Company initially disclosed that the timing of public support renewals and applications, together with concentrated delivery deadlines in the content business, causes revenue and earnings to be weighted toward the second half of the fiscal year.
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Second-Half Concentration of Revenue Due to Public Support Services and Delivery Deadlines | Writeup Co.,Ltd. (6580) | Komori