Sales Weighted Toward the Second Half
First written in FY2016. 20 of 21 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 6 of 18 companies on the "Worse" side.
23 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group's sales tend to increase in November and December, when construction projects are concentrated around year-end, and in March, at the end of the fiscal year. Accordingly, the Group's results tend to be weighted toward the second half of the fiscal year.」
The seasonality of higher revenue in November, December and March, together with the weighting toward the second half, has been reconfirmed. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the group’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this interim report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
No material changes have been identified in the major risks, including the concentration of sales in the second half of the fiscal year. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2022RestatedAnnual report
「Our Group's revenue tends to increase in November and December, when construction completions are concentrated near the end of the calendar year, and in March, at the end of the fiscal year. Accordingly, our Group's results tend to be weighted toward the second half.」
The seasonality of higher revenue in November, December and March, together with the weighting toward the second half, has been reconfirmed. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change relating to the concentration of revenue in the second half. - FY2021RestatedAnnual report
「Our Group's revenue tends to increase in November and December, when construction completions are concentrated near the end of the calendar year, and in March, at the end of the fiscal year. Accordingly, our Group's results tend to be weighted toward the second half.」
The seasonality of higher revenue in November, December and March, together with the weighting toward the second half, has been reconfirmed. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter, the newly arising business and other risks were as follows. There were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change from the previous fiscal year in the business and other risks relating to the concentration of revenue in the second half. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
It has been confirmed that there was no material change in the major risks relating to the concentration of revenue in the second half. - FY2020RestatedAnnual report
「As our Group primarily handles electrical materials and electrical equipment used in electrical work for various structures, our Group's revenue tends to increase in November and December, when construction completions are concentrated near the end of the calendar year, and in March, at the end of the fiscal year. Accordingly, our Group's results tend to be weighted toward the second half.」
The seasonality of higher revenue in November, December and March, together with the weighting toward the second half, has been reconfirmed as an ongoing business characteristic. - FY2020-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
It has been confirmed that there was no material change from the previous fiscal year in the business and other risks relating to the concentration of revenue in the second half. - FY2019RestatedAnnual report
「Our Group's revenue tends to increase in November and December, when construction completions are concentrated near the end of the calendar year, and in March, at the end of the fiscal year. Accordingly, our Group's results tend to be weighted toward the second half.」
The seasonality of higher revenue in November, December and March, together with the weighting toward the second half, has been reconfirmed. - FY2018RestatedAnnual report
「Our Group's revenue tends to increase in November and December, when construction completions are concentrated near the end of the calendar year, and in March, at the end of the fiscal year. Accordingly, our Group's results tend to be weighted toward the second half.」
The seasonality of higher revenue in November, December and March, together with the weighting toward the second half, has been reiterated as an ongoing business characteristic. - FY2017RestatedAnnual report
「Our Group's revenue tends to increase in November and December, when construction completions are concentrated near the end of the calendar year, and in March, at the end of the fiscal year. Accordingly, our Group's results tend to be weighted toward the second half.」
The concentration of revenue in November, December and March due to the timing of construction completions, together with the weighting toward the second half, has been reiterated as an ongoing business characteristic. - FY2016First statedAnnual report
「Our Group's revenue tends to increase in November and December, when construction completions are concentrated near the end of the calendar year, and in March, at the end of the fiscal year. Accordingly, our Group's results tend to be weighted toward the second half.」
The seasonal variation in revenue associated with the timing of construction completions continues to be disclosed as an ongoing business characteristic.