Concentration of Sales and Profit in the Third Quarter
First written in FY2023. 2 of 4 entries say "Restated". Latest entry: 2026-08-07.
The whole theme swung hardest in 2024: 4 of 24 companies on the "Worse" side.
0 other companies' latest entry also says "Cited as achieved".
- 2026-08-07Cited as achievedFinancial Results Presentation
「We also achieved ¥1 billion for the first time in the fourth quarter, which had been a challenge.」
The company reported that fourth-quarter revenue reached ¥1 billion for the first time. It did not state that the risk of revenue and profit concentration in the third quarter had been eliminated. - FY2025RestatedAnnual report
「Revenue and profit tend to increase in the third quarter, from January to March, and decrease in the fourth quarter, from April to June.」
The company continues to disclose concentration of revenue and profit in the third quarter due to customers’ fiscal year-ends and the risk of quarterly fluctuations from delayed acceptance. - FY2024RestatedAnnual report
「Revenue and profit tend to increase in the third quarter, from January to March, and decrease in the fourth quarter, from April to June.」
The company continues to disclose concentration of revenue and profit in the third quarter due to customers’ fiscal year-ends and the risk of quarterly fluctuations from delayed acceptance. - FY2023First statedAnnual report
「In our main reliability assessment business, delivery deadlines are concentrated in March, when customers close their fiscal years. As a result, revenue and profit tend to increase in the third quarter, from January to March, and decrease in the fourth quarter, from April to June.」
The company discloses a structure in which quarterly performance fluctuates if completion or customer acceptance of testing and inspections is delayed.