Concentration of sales and profit in the fourth quarter
First written in FY2017-Q3. 3 of 6 entries say "Restated". Latest entry: 2026-08-07.
The whole theme swung hardest in 2024: 4 of 13 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- FY2023-Q3Reduced concentration of B2C sales in the third quarterAnnual report
「As a result of the shift toward higher-priced products, the tendency for B2C sales to be concentrated in the third quarter has weakened. However, the peak demand period for the B2B business remains the fourth quarter, and our group’s sales and profit therefore continue to tend to be concentrated in the second half of the fiscal year.」
The shift toward higher-priced products reduced the concentration of B2C sales in the third quarter, while the B2B business continued to reach its peak demand period in the fourth quarter, and performance remained concentrated in the second half of the fiscal year. - FY2023-Q2RestatedAnnual report
「Because the B2C business enters its peak demand period in the third quarter and the B2B business in the fourth quarter, the Group's sales and profits tend to be concentrated in the second half of the fiscal year.」
The company reconfirmed the business-specific seasonality in which B2C demand peaks in the third quarter and B2B demand in the fourth quarter. - FY2023-Q1Specified the peak demand periods by business segmentAnnual report
「Because the B2C business enters its peak demand period in the third quarter and the B2B business in the fourth quarter, the Group's sales and profits tend to be concentrated in the second half of the fiscal year.」
The previous explanation that sales and profit were concentrated in the fourth quarter was made more specific by describing the seasonality of each business: the third quarter is the peak demand period for B2C, and the fourth quarter for B2B. - FY2017-Q3First statedAnnual report
「Due to seasonal factors, our group’s sales and profit tend to be concentrated in the fourth quarter.」
The company explained that seasonal factors cause sales and profit to be concentrated in the fourth quarter.