Japan M&A Solution (9236) · RiskUpdate to assessment of closing delay risk
Shifts in Revenue Recognition Timing Due to Deals Not Being Completed or Delays in Closing
First written in FY2023. . Latest entry: FY2025.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Earnings volatility due to failed commissioned projects and delayed negotiationsA theme 15 companies write about · 14 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2026: 5 of 7 companies on the "Worse" side.
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.
Showing 14 of the 15 companies compared. The sentences above are computed from all 15.Full recordFilings, disclosures and news, newest first
- FY2025Update to assessment of closing delay riskAnnual report
「(Likelihood: High; expected timing: No specific timing; impact: Medium)」
The likelihood of failed transactions or closing delays was assessed as high, with a medium impact. The disclosure continues to identify shifts in the timing of revenue recognition due to delays in negotiating terms or conducting due diligence. - FY2023First statedAnnual report
「Engagements may fail to progress as scheduled due to difficulties in negotiating terms between the parties or delays in due diligence arranged and conducted by the prospective acquiring company, among other factors.」
The disclosure states that delays in closing may affect quarterly results and performance by fiscal year.