Product Warranty Costs and Provisions
First written in FY2022. 8 of 10 entries say "Mitigated", first in FY2023-Q3. Latest entry: 2026-05-08.
Hochiki moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2019: 6 of 30 companies on the "Worse" side.
8 other companies' latest entry also says "Worsened".
- 2026-05-08WorsenedEarnings
「Provision for product warranties 162 360」
The provision for product warranties increased from ¥162 million at the end of the previous consolidated fiscal year to ¥360 million. - FY2026-H1MitigatedAnnual report
「Provision for product warranties 162 140」
The provision for product warranties decreased from ¥162 million at the end of the previous consolidated fiscal year to ¥140 million at the end of the interim period. - FY2025-H1MitigatedAnnual report
「Provision for product warranties 211 192」
The provision for product warranties decreased from ¥211 million at the end of the previous consolidated fiscal year to ¥192 million at the end of the interim period. - FY2024MitigatedAnnual report
「Provision for product warranties 354 211」
The provision for product warranties decreased from ¥354 million at the end of the previous fiscal year to ¥211 million. - FY2024-Q3MitigatedAnnual report
「Provision for product warranties 354 233」
The provision for product warranties decreased from ¥354 million at the end of the previous consolidated fiscal year to ¥233 million at the end of the third quarter. - FY2024-Q2MitigatedAnnual report
「Provision for product warranties 354 255」
The provision for product warranties decreased from ¥354 million at the end of the previous consolidated fiscal year to ¥255 million at the end of the second quarter. - FY2024-Q1MitigatedAnnual report
「Provision for product warranties 354 281」
The provision for product warranties decreased from ¥354 million at the end of the previous consolidated fiscal year to ¥281 million at the end of the first quarter. - FY2023MitigatedAnnual report
「製品補償引当金 762 354」
The provision for product warranties decreased from ¥762 million at the end of the previous consolidated fiscal year to ¥354 million. - FY2023-Q3MitigatedAnnual report
「製品補償引当金 762 474」
製品補償引当金は前連結会計年度末の762百万円から474百万円へ減少している。 - FY2022MaterialisedAnnual report
「Although earnings improved due to higher revenue from the profitable renewal and maintenance businesses, the overall cost of sales ratio deteriorated because a provision for product warranties was recorded.」
A product warranty provision was recorded, creating product warranty costs that worsened the overall cost of sales ratio.