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Kokusai (7722) · FactMitigated

Increase in Product Warranty Provision Expense and Freight Costs Accompanying Higher Sales

First written in FY2020-Q3. 8 of 17 entries say "Mitigated", first in FY2023-Q1. Latest entry: FY2026.

17entries
7years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2020-Q3 – FY2022-Q3MitigatedFY2023-Q1 – FY2023-Q3OtherFY2024-Q1 – FY2024MitigatedFY2025-H1 – FY20262020: 220202021: 220212022: 320222023: 320232024: 320242025: 220252026: 22026
Same theme, other companies
Cost burden from higher product warranty provisions and freight and storage chargesA theme 2 companies write about · 2 as a headwind · 0 as a tailwind

1 other company's latest entry also says "Mitigated".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「Provision for product warranties 70,074 27,360 Freight 398,684 376,426」

    The provision for product warranties decreased from ¥70.074 million in the previous fiscal year to ¥27.36 million, while freight costs decreased from ¥398.684 million to ¥376.426 million.
  2. 2026-05-15MitigatedResults

    「製品保証引当金繰入額は前連結会計年度の７千７万円から２千７百万円へ減少しております。」

    製品保証引当金繰入額は前期の7,007万4千円から2,736万円へ減少した。
  3. FY2026-H1MitigatedAnnual report

    「Provision for product warranties 52,700 38,868 Freight 228,802 195,820」

    The provision for product warranties decreased from ¥52.7 million in the interim period of the previous year to ¥38.868 million, while freight costs decreased from ¥228.802 million to ¥195.82 million.
  4. FY2025MitigatedAnnual report

    「Provision for product warranties 76,292 70,074」

    The provision for product warranties decreased from ¥76.292 million in the previous fiscal year to ¥70.074 million.
  5. FY2025-H1MitigatedAnnual report

    「Provision for product warranties 62,634 52,700」

    The provision for product warranties decreased from ¥62.634 million in the interim period of the previous year to ¥52.7 million, reducing the factor weighing on profit.
  6. FY2024Higher provision for product warrantiesAnnual report

    「Provision for product warranties 36,712 76,292」

    The provision for product warranties increased from ¥36.712 million in the previous fiscal year to ¥76.292 million.
  7. FY2024-Q3Continued increase in provision for product warrantiesAnnual report

    「Provision for product warranties 9,022 83,850」

    The provision for product warranties increased from ¥9.022 million in the same period of the previous year to ¥83.85 million.
  8. FY2024-Q2Higher provision for product warrantiesAnnual report

    「Provision for product warranties 32,535 62,634」

    The provision for product warranties increased from ¥32.535 million in the same period of the previous year to ¥62.634 million.
  9. FY2024-Q1Higher provision for product warrantiesAnnual report

    「Provision for product warranties 8,486 27,157」

    The provision for product warranties increased from ¥8.486 million in the same period of the previous year to ¥27.157 million.
  10. FY2023-Q3MitigatedAnnual report

    「Provision for product warranties 98,725 9,022 Freight costs 289,565 183,904」

    The provision for product warranties decreased from ¥98.725 million in the same period of the previous year to ¥9.022 million, while freight costs decreased from ¥289.565 million to ¥183.904 million, reducing the factors weighing on profit.
  11. FY2023-Q2MitigatedAnnual report

    「Provision for product warranties 72,301 32,535 Freight costs 204,776 126,462」

    The provision for product warranties decreased from ¥72.301 million in the same period of the previous year to ¥32.535 million, while freight costs decreased from ¥204.776 million to ¥126.462 million.
  12. FY2023-Q1MitigatedAnnual report

    「Provision for product warranties 54,587 8,486 Freight costs 142,860 40,155」

    The provision for product warranties decreased from ¥54.587 million in the same period of the previous year to ¥8.486 million, while freight costs decreased from ¥142.86 million to ¥40.155 million, reducing the factors weighing on profit compared with the same period of the previous year.
  13. FY2022-Q3Continued increase in provision for product warrantiesAnnual report

    「Provision for product warranties 89,421 98,725」

    The provision for product warranties increased from ¥89.421 million in the same period of the previous year to ¥98.725 million. Freight costs also increased from ¥221.316 million in the same period of the previous year to ¥289.565 million.
  14. FY2022-Q2Higher provision for product warrantiesAnnual report

    「Provision for product warranties 58,736 72,301」

    The provision for product warranties increased from ¥58.736 million in the same period of the previous year to ¥72.301 million. Freight costs also increased from ¥152.56 million in the same period of the previous year to ¥204.776 million.
  15. FY2022-Q1Higher provision for product warrantiesAnnual report

    「Provision for product warranties 45,237 54,587」

    The provision for product warranties increased from ¥45.23 million in the same period of the previous year to ¥54.59 million. Freight costs also increased from ¥72.04 million to ¥142.86 million.
  16. FY2021-Q1Lower provision for product warranties and freight costsAnnual report

    「Profit increased significantly from the same quarter of the previous year because the provision for product warranties and freight costs decreased and gross profit increased on higher revenue.」

    The provision for product warranties and freight costs, which weighed on profit in the same period of the previous year, decreased and, together with the increase in gross profit from higher revenue, contributed to the improvement in profit.
  17. FY2020-Q3First statedAnnual report

    「Although the provision for product warranties and freight costs increased as revenue rose,」

    The increase in the provision for product warranties and freight costs accompanying higher revenue was cited as a factor behind the change in profit.
Moved together

"Quarterly Performance: Lower Sales, Lower Profit and Shift into Loss" moved the same way as this thread, in the same document, in 5 of its 17 moves.

555444★123456
  1. ★This thread
  2. 1Quarterly Performance: Lower Sales, Lower Profit and Shift into Loss5×
  3. 2Decrease in valuation difference due to a decline in the market value of shares held5×
  4. 3Decline in Sales and Ordinary Profit in the Japan (国際計測器) Segment5×
  5. 4Decline in Equity Ratio4×
  6. 5Sluggish Orders for Materials Testing Machines for the Nuclear Industry4×
  7. 6Profitable Growth and Enhanced Corporate Value4×

★ 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.

When this could move next
Kokusai's next results are scheduled for 2026-11-09. Read the earnings preview It last moved in the Results of 2026-05-15: "Mitigated".
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Increase in Product Warranty Provision Expense and Freight Costs Accompanying Higher Sales | KOKUSAI CO.,LTD. (7722) | Komori