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Celm (7367) · RiskReframed

Seasonal fluctuations in performance due to the timing of training

First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2026.

4entries
6years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2021 – FY20232021: 120212022: 120222023: 120232024: 020242025: 020252026: 12026
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Full recordFilings, disclosures and news, newest first
  1. FY2026ReframedAnnual report

    「In addition, the customer portfolio of the newly added KYT Co., Ltd. includes many foreign-affiliated companies whose fiscal year ends in December. In the autumn, immediately before their fiscal year-end, management meetings and conferences involving important decision-making tend to be concentrated, resulting in an increase in related engagements. Accordingly, on a consolidated basis, the Group's sales and profit tend to be higher in the second and third quarters and lower in the first and fourth quarters.」

    In addition to the previous new-hire training and management-level programs, demand in the autumn for management meetings and conferences among KYT's foreign-affiliated customers has been added as a factor contributing to seasonal fluctuations.
  2. FY2023RestatedAnnual report

    「Accordingly, on a consolidated basis, the Group's sales and profit tend to be higher in the second and third quarters and lower in the first and fourth quarters.」

    The disclosure continues to report seasonal fluctuations attributable to the timing of new-hire training, management school and other programs.
  3. FY2022RestatedAnnual report

    「Accordingly, on a consolidated basis, the Group's sales and profit tend to be higher in the second and third quarters and lower in the first and fourth quarters.」

    The disclosure continues to report seasonal fluctuations attributable to the timing of new-hire training, management school and other programs.
  4. FY2021First statedAnnual report

    「Accordingly, on a consolidated basis, the Group's sales and profit tend to be higher in the second and third quarters and lower in the first and fourth quarters.」

    The disclosure states that new-hire training is concentrated in April and May, while management school, leadership training and management training are concentrated in the autumn.
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Seasonal fluctuations in performance due to the timing of training | CELM,Inc. (7367) | Komori