Hyuga Primary Care (7133) · RiskRestated
Risk of earnings volatility from provisional treatment of pharmaceutical procurement prices
First written in FY2022. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
4years
0from disclosures
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Same theme, other companies
Gap Between Provisional Procurement Prices and Agreed Prices After Drug Price RevisionsA theme 2 companies write about · 2 as a headwind · 0 as a tailwind
1 other company's latest entry also says "Restated".
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- FY2025RestatedAnnual report
「Accordingly, if a material difference arises between provisional prices and final purchase prices, this may affect the performance and other aspects of our group in the quarter in which the purchases occurred and the quarter in which the settlement is processed.」
The risk of quarterly earnings fluctuations arising from the provisional processing of drug purchase prices and settlement when final terms are agreed continues to be disclosed. - FY2022First statedAnnual report
「Accordingly, if a material difference arises between provisional prices and final purchase prices, this may affect our performance and other aspects in the quarter in which the purchases occurred and the quarter in which the settlement is processed.」
The industry practice of recording purchases at provisional prices until final purchase prices are determined after a revision to drug prices is identified as a potential source of quarter-to-quarter earnings fluctuations.