Delivery schedules and specification changes for contracted development, and fluctuations in royalties
First written in FY2016. 1 of 3 entries say "Worsened", first in FY2017. Latest entry: FY2026.
1 other company's latest entry also says "Restated".
- FY2026RestatedAnnual report
「To level out revenue, the Group is working to stagger the delivery timing for customers and each game content title, while appropriately managing the production process and making deliveries in accordance with commissioned development contracts.」
Identifies delivery deadlines, specification changes, delays in responding to technology, market decline and royalty fluctuations as risks, and presents staggered delivery timing and process management as mitigation measures. - FY2017WorsenedAnnual report
「In addition, if delays in the Group's technological innovation or response to change cause customers to lower their assessment of the return on investment from the Group, or if the market itself declines, this could have a significant impact on the Group's performance, including lower profitability and a decrease in development commissions.」
Adds the risks of lower profitability and fewer development commissions resulting from delays in responding to technology and market decline, in addition to delivery deadlines, specification changes and royalty fluctuations. - FY2016First statedAnnual report
「If a customer requests changes to the delivery schedule or specifications of game software, the timing or amount of revenue recognition may change accordingly.」
Factors affecting both development revenue and royalty income linked to sales volume are disclosed.