Fluctuations in Revenue and Costs Due to Changes in Estimated Construction Costs
First written in FY2020. 17 of 19 entries say "Restated". Latest entry: 2026-08-07.
Nishikawa Keisoku moved to the "Worse" side of this theme in 2026, 1 year after the typical company in this theme (2025).
The whole theme swung hardest in 2024: 9 of 64 companies on the "Worse" side.
7 other companies' latest entry also says "Worsened".
- 2026-08-07WorsenedFinancial results
「Due to the dispersion and extension of the timing for recognizing revenue from these large-scale projects, performance for the next fiscal year, the transitional period ending June 2027, is forecast to fall below the previous fiscal year.」
Changes in the progress of construction and large-scale projects and in the timing of revenue recognition have been identified as factors weighing on the next fiscal year's sales and profit outlook. - FY2026-H1RestatedAnnual report
「During the interim accounting period, there were no new matters relating to the business or accounting information described in this interim report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2025RestatedAnnual report
「If the total estimated construction costs change due to unexpected costs or other factors, the construction progress percentage will fluctuate, which may affect revenue and cost of sales.」
The company continues to disclose changes in the estimated total construction cost as a significant accounting estimate risk affecting the construction progress rate, revenue and cost of sales. - FY2025-H1RestatedAnnual report
「During the interim accounting period, there were no new matters relating to the business or accounting information described in this interim report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2024RestatedAnnual report
「If the total estimated construction costs change due to unexpected costs or other factors, the construction progress percentage will fluctuate, which may affect revenue and cost of sales.」
The company has reaffirmed the risk that changes in the estimated total construction cost could affect the construction progress rate, revenue and cost of sales. - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2024-Q1RestatedAnnual report
「During the cumulative first-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2023RestatedAnnual report
「If the total estimated construction costs change due to unexpected costs or other factors, the construction progress percentage will fluctuate, which may affect revenue and cost of sales.」
The company has reaffirmed the risk of changes in the progress rate, revenue and cost of sales due to changes in the total estimated construction cost. - FY2023-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2023-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2023-Q1RestatedAnnual report
「During the cumulative first-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2022RestatedAnnual report
「If the total estimated construction costs change due to unexpected costs or other factors, the construction progress percentage will fluctuate, which may affect revenue and cost of sales.」
The company has reaffirmed the risk that changes in the estimated total construction cost could affect the construction progress rate, revenue and cost of sales. - FY2022-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2022-Q1RestatedAnnual report
「During the cumulative first-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2021RestatedAnnual report
「If the total estimated construction costs change due to unexpected costs or other factors, the construction progress percentage will fluctuate, which may affect revenue and cost of sales.」
The company has reaffirmed the risk that changes in the estimated total construction cost could affect the construction progress rate, revenue and cost of sales. - FY2021-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2021-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2021-Q1RestatedAnnual report
「During the cumulative first-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no significant changes to its existing risks, including changes in revenue and costs due to changes in construction cost estimates. - FY2020First statedAnnual report
「If the total estimated construction cost changes due to unexpected costs or other factors, the construction progress rate will change, which could have a material impact on revenue and cost of sales.」
The company has newly disclosed the accounting risk that changes in the estimated total construction cost under the percentage-of-completion method could affect the progress rate, revenue and cost of sales.