Komori
Sato Sho-Ji (8065) · InitiativeHigher Revenue and Lower Operating Profit

Sales development business: product and construction project orders and earnings management

First written in FY2020-Q3. 12 of 20 entries say "Advanced", first in FY2021-Q1. Latest entry: FY2026.

20entries
7years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseAdvancedFY2021-Q1 – FY2021-Q3WorsenedFY2021 – FY2022-Q3AdvancedFY2023-Q1 – FY20252020: 420202021: 420212022: 320222023: 420232024: 220242025: 120252026: 22026
Same theme, other companies
Expansion of construction contracting and renovation work and improvement in business performanceA theme 4 companies write about · 0 as a headwind · 3 as a tailwind

0 other companies' latest entry also says "Other".

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. FY2026Higher Revenue and Lower Operating ProfitAnnual report

    「In the sales and development business, revenue was ¥5,267 million, up 18.8% year on year, mainly due to the receipt of orders for core products and construction projects as appropriate, while operating profit was ¥151 million, down 1.8% year on year, due mainly to an increase in cost of sales.」

    Although revenue rose on orders for core products and construction projects, operating profit declined slightly due to an increase in cost of sales.
  2. 2026-05-08OtherEarnings

    「Net sales increased 18.8% year on year to ¥5,267 million as a result of receiving orders for core products and construction projects as appropriate, while operating income declined 1.8% to ¥151 million due in part to higher cost of sales.」

    Sales increased on orders for core products and construction projects, while operating income declined due in part to higher cost of sales.
  3. FY2025AdvancedAnnual report

    「In the sales and development business, revenue was ¥4,433 million, down 2.1% year on year, due to the impact of a large project in the previous fiscal year, while operating profit was ¥154 million, up 17.3% year on year, mainly due to efforts to reduce costs and the receipt of orders for core products and construction projects as appropriate.」

    Although revenue declined due to the reaction to a large project, operating profit increased due to cost reductions and orders for core products and construction projects.
  4. FY2025-H1AdvancedAnnual report

    「In the sales and development business, revenue was ¥2,228 million, up 11.5% year on year, and operating profit was ¥91 million, up 99.7% year on year, mainly due to the receipt of orders for core products and construction projects as appropriate.」

    Revenue rose on orders for core products and construction projects, while operating profit also increased 99.7% year on year.
  5. FY2024-Q3AdvancedAnnual report

    「In the sales and development business, revenue was ¥3,358 million, down 7.6% year on year, due to the impact of a large project in the previous fiscal year, while operating profit was ¥103 million, up 54.1% year on year, mainly due to efforts to reduce costs and the receipt of orders for core products and construction projects as appropriate.」

    Although revenue declined due to the reaction to a large project in the previous fiscal year, operating profit rose 54.1% year on year due to cost reductions and orders for core products and construction projects.
  6. FY2024-Q2AdvancedAnnual report

    「In the sales and development business, revenue was ¥1,999 million, down 12.9% year on year, due to the impact of a large project in the previous fiscal year, while operating profit was ¥45 million, up 107.3% year on year, mainly due to efforts to reduce costs and the receipt of orders for core products and construction projects as appropriate.」

    Although revenue declined due to the reaction to a large project in the previous fiscal year, operating profit rose 107.3% year on year due to cost reductions and orders for core products and construction projects.
  7. FY2024-Q1AdvancedAnnual report

    「In the sales and development business, revenue was ¥843 million, up 34.9% year on year, and operating profit was ¥2 million, compared with an operating loss of ¥8 million in the same period of the previous year, mainly due to the receipt of orders for core products and construction projects as appropriate.」

    Revenue rose on orders for core products and construction projects, while operating results also turned from a loss in the same period of the previous year to a profit of ¥2 million.
  8. FY2023AdvancedAnnual report

    「In the sales and development business, revenue was ¥4,602 million, up 34.6% year on year, and operating profit was ¥57 million, compared with an operating loss of ¥35 million in the same period of the previous year, mainly due to the receipt of orders for core products and construction projects as appropriate.」

    Revenue rose sharply on orders for core products and construction projects, while operating results also turned from a loss in the same period of the previous year to a profit.
  9. FY2023-Q3AdvancedAnnual report

    「In the sales and development business, revenue was ¥3,636 million, up 53.3% year on year, and operating profit was ¥66 million, compared with an operating loss of ¥31 million in the same period of the previous year, mainly due to the receipt of orders for core products and construction projects as appropriate.」

    Revenue rose 53.3% year on year on orders for core products and construction projects, while operating results also turned from a loss in the same period of the previous year to a profit.
  10. FY2023-Q2AdvancedAnnual report

    「In the sales and development business, revenue was ¥2,296 million, up 38.6% year on year, and operating profit was ¥22 million, compared with an operating loss of ¥6 million in the same period of the previous year, mainly due to the receipt of orders for core products and construction projects as appropriate.」

    Revenue rose 38.6% year on year on orders for core products and construction projects, while operating results also turned from a loss in the same period of the previous year to a profit of ¥22 million.
  11. FY2023-Q1AdvancedAnnual report

    「In the business development business, the Company received orders as appropriate for its core products and construction projects. However, amid weak domestic capital investment demand, revenue was ¥625 million, down 3.8% year on year, and the operating loss was ¥8 million, compared with an operating loss of ¥15 million in the previous year.」

    Although revenue declined due to sluggish domestic demand for capital investment, the operating loss narrowed from ¥15 million to ¥8 million on orders for core products and construction projects.
  12. FY2022-Q3WorsenedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate. However, due partly to weak domestic capital investment demand, net sales were ¥2,371 million, with the year-on-year change unavailable, and the operating loss was ¥31 million, compared with an operating loss of ¥0 million in the same period of the previous year.」

    Although the company received orders for its core products and construction projects, the operating loss widened from ¥0 million in the same period of the previous year to ¥31 million due to sluggish domestic demand for capital investment.
  13. FY2022-Q2WorsenedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate. However, due partly to weak domestic capital investment demand, net sales were ¥1,656 million, with the year-on-year change unavailable, and the operating loss was ¥6 million, compared with an operating loss of ¥0 million in the same period of the previous year.」

    Although the business accepted orders for core products and construction projects, the operating loss widened from ¥0 million in the same period of the previous year to ¥6 million due to weak domestic capital investment demand.
  14. FY2022-Q1WorsenedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate. However, due partly to weak domestic capital investment demand, net sales were ¥649 million, with the year-on-year change unavailable, and the operating loss was ¥15 million, compared with an operating loss of ¥6 million in the same period of the previous year.」

    Although the business accepted orders for core products and construction projects, the operating loss widened from ¥6 million in the same period of the previous year to ¥15 million due to weak domestic capital investment demand.
  15. FY2021WorsenedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate, among other factors. Net sales were ¥3,426 million, up 1.8% year on year, but operating profit was ¥3 million, down 11.1% year on year, due partly to higher selling, general and administrative expenses.」

    Although orders for core products and construction projects increased net sales, operating profit declined due partly to higher selling, general and administrative expenses.
  16. FY2021-Q3AdvancedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate, among other factors. Net sales were ¥2,496 million, up 3.9% year on year, while the operating loss was ¥0 million, compared with an operating loss of ¥0 million in the same period of the previous year.」

    Orders for core products and construction projects drove a 3.9% year-on-year increase in net sales. The operating loss was unchanged at ¥0 million from the same period of the previous year, indicating measurable progress in sales.
  17. FY2021-Q2AdvancedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate, among other factors. Net sales were ¥1,678 million, up 13.9% year on year, while the operating loss was ¥0 million, compared with an operating loss of ¥6 million in the same period of the previous year.」

    Orders for core products and construction projects drove a 13.9% year-on-year increase in net sales, while the operating loss narrowed from ¥6 million to ¥0 million.
  18. FY2021-Q1AdvancedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate, among other factors. Net sales were ¥743 million, up 10.4% year on year, while the operating loss was ¥6 million, compared with an operating loss of ¥10 million in the same period of the previous year.」

    Orders for core products and construction projects drove a 10.4% year-on-year increase in net sales, while the operating loss narrowed from ¥10 million to ¥6 million. This indicates measurable improvement in profitability management following the establishment of the independent segment.
  19. FY2020WorsenedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate. However, due partly to weak demand, net sales were ¥3,367 million, down 16.4% year on year, and operating profit was ¥4 million, down 91.1% year on year.」

    Although the business accepted orders for core products and construction projects, operating profit in the business development business declined sharply due to weak demand.
  20. FY2020-Q3First statedAnnual report

    「In the business development business, we accepted orders for core products and construction projects as appropriate. Net sales were ¥2,403 million, down 17.6% year on year, and the operating loss was ¥0 million, compared with operating profit of ¥20 million in the same period of the previous year.」

    For the business development business, which was established as an independent segment, the acceptance of orders for core products and construction projects, together with the decline in net sales and the shift from operating profit in the previous year to an operating loss, was identified for the first time as an independent theme.
Moved together

"Expansion of Overseas Sales Offices for Electronic Materials" moved the same way as this thread, in the same document, in 9 of its 20 moves.

977776★123456
  1. ★This thread
  2. 1Expansion of Overseas Sales Offices for Electronic Materials9×
  3. 2Expansion of the lifestyle business through in-house products, online sales and outlet stores7×
  4. 3Strengthening Domestic and Overseas Sales and Profitability in the Steel Business7×
  5. 4Import and sales of non-ferrous metals, expanding into Southeast Asia7×
  6. 5Promoting Labor-Saving and Efficiency-Enhancing Equipment and Sales in Asia7×
  7. 6Sustained Earnings Growth6×

★ 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
Sato Sho-Ji's next results are scheduled for 2026-11-05. Read the earnings preview It last moved in the Earnings of 2026-05-08: "Other".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Sales development business: product and construction project orders and earnings management | SATO SHO-JI CORPORATION (8065) | Komori