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and factory,inc (7035) · RiskMaterialised

Changes in Relationships with Business Partners and Contractual Terms

First written in FY2018. 9 of 12 entries say "Restated". Latest entry: FY2024-Q3.

12entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY2023-Q32018: 12019: 320192020: 220202021: 120212022: 220222023: 120232024: 22024
Same theme, other companies
Business Impact from Termination or Unfavorable Amendment of Important ContractsA theme 94 companies write about · 100 as a headwind · 0 as a tailwind

and factory,inc moved to the "Worse" side of this theme in 2024, 4 years after the typical company in this theme (2020).

The whole theme swung hardest in 2018: 7 of 41 companies on the "Worse" side.

8 other companies' latest entry also says "Materialised".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 94 companies compared. The sentences above are computed from all 94.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3MaterialisedAnnual report

    「On the other hand, segment profit declined due to the end of joint operations for the “Mecha Comic Daily Serial Manga App” and higher costs of operating “Ponta Manga” after its launch.」

    The impact of the end of joint operations with Aetas, Inc. continued and, together with higher operating costs for Ponta Manga, was identified as a factor behind the decline in segment profit in the APP business.
  2. FY2024-Q2MaterialisedAnnual report

    「The joint operation of the Daily Serial Manga App for Mecha Comic ended following the termination of the outsourcing agreement with Amtasu Corporation, resulting in declines in MAU (Note) and paid content revenue.」

    The end of the outsourcing agreement with a business partner and the resulting end of joint operations, together with a decline in MAU and paid revenue, were actually disclosed.
  3. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It states that there were no material changes to the risks related to relationships with business partners and changes in contract terms.
  4. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It states that there were no material changes to the risks related to relationships with business partners and changes in contract terms.
  5. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It states that there were no material changes to the risks related to relationships with business partners and changes in contract terms.
  6. FY2021RestatedAnnual report

    「We plan, develop and operate manga apps in collaboration with other companies. If the collaboration does not proceed as anticipated, or if we are unable to maintain good relationships with our business partners for any reason, including circumstances affecting them, unforeseen changes to contract terms or contract termination, this could affect our business and financial results.」

    Relationships with business partners and changes to or termination of contracts for manga apps continue to be identified as risks.
  7. FY2020RestatedAnnual report

    「We plan, develop and operate manga apps in collaboration with other companies. If the collaboration does not proceed as anticipated, or if we are unable to maintain good relationships with our business partners for any reason, including circumstances affecting them, unforeseen changes to contract terms or contract termination, this could affect our business and financial results.」

    Relationships with business partners and changes to or termination of contracts for manga apps are reproduced as risks.
  8. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It explicitly states that there were no material changes to the risks related to relationships with business partners and changes in contract terms.
  9. FY2019RestatedAnnual report

    「We plan, develop and operate manga apps in collaboration with other companies. If we are unable to maintain good relationships with our business partners for any reason, including circumstances affecting them, unforeseen changes to contract terms or contract termination, this could affect our business and financial results.」

    Changes in relationships with business partners and contract terms for manga apps are reproduced as risks.
  10. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It explicitly states that there were no material changes to the risks related to relationships with business partners and changes in contract terms.
  11. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It explicitly states that there were no material changes to the risks related to relationships with business partners and changes in contract terms.
  12. FY2018First statedAnnual report

    「We plan, develop and operate some manga apps and Strongest Series apps in collaboration with other companies.」

    It states that circumstances affecting business partners, changes to contract terms and contract termination could affect the business.
Moved together

"Revenue growth in the Smartphone App and IoT businesses" moved the same way as this thread, in the same document, in 2 of its 12 moves.

2★1
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  2. 1Revenue growth in the Smartphone App and IoT businesses2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Changes in Relationships with Business Partners and Contractual Terms | and factory,inc (7035) | Komori