Concentration of revenue due to the timing of employment events
First written in FY2021. 17 of 19 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 3 of 7 companies on the "Worse" side.
6 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group currently holds many job-hunting events from December through January of the following year, and its net sales therefore tend to be concentrated in the second quarter, which overlaps with those periods.」
The disclosure continued to describe the seasonality whereby events and net sales are concentrated in the second quarter. In the fiscal year ended July 2026, second-quarter net sales were ¥1,084 million, compared with ¥167 million in the first quarter, ¥213 million in the third quarter and ¥167 million in the fourth quarter. - FY2026-H1RestatedAnnual report
「The Group's core career-support business has the characteristic that job-hunting events for new graduates are concentrated in the first half, and net sales tend to be relatively high during this period. In the second half, however, preparation activities such as planning and publicity for these events account for a larger proportion of operations, so net sales and profit tend to be seasonally lower, although both are progressing in line with the business plan and within the expected range.」
The seasonality whereby events and net sales are concentrated in the first half and preparation activities account for a larger proportion of operations in the second half was reconfirmed. It was also explained that these seasonal fluctuations are progressing in line with the business plan and within the expected range. - FY2025ReframedAnnual report
「The Group currently holds many job-hunting events for technical college and science and engineering university students from December through January of the following year, and its net sales therefore tend to be concentrated in the second quarter, which overlaps with those periods.」
The seasonality description was changed from its previous focus on the second and third quarters to a focus on the second quarter, when events are concentrated from December through January. In the fiscal year ended July 2025, second-quarter net sales were ¥999 million, compared with ¥163 million in the first quarter, ¥188 million in the third quarter and ¥185 million in the fourth quarter. - FY2025-H1RestatedAnnual report
「The Group's main business, student events, tends to have its event dates concentrated in the first half, and first-half net sales are generally significantly higher than second-half net sales.」
The seasonality description was reconfirmed using the first-half/second-half distinction rather than the previous focus on the second and third quarters. In the fiscal year ended July 2024, first-half net sales were ¥770 million and second-half net sales were ¥384 million. - FY2024RestatedAnnual report
「The Group currently holds job-hunting events for technical college students and science and engineering university students from December through March of the following year. As a result, its revenue tends to be concentrated in the second and third quarters, which overlap with those periods.」
The disclosure continues to describe the seasonality whereby event timing and net sales are concentrated in the second and third quarters, and also shows quarterly net sales for the fiscal year ended July 2024. - FY2024-Q3RestatedAnnual report
「The company notes that the dates of its principal student events tend to be concentrated in the second and third consolidated fiscal quarters. Consequently, revenue in the second and third consolidated fiscal quarters is normally significantly higher than in the first and fourth consolidated fiscal quarters.」
The company continued to disclose the seasonality whereby student event dates and revenue are concentrated in the second and third quarters. - FY2024-Q2RestatedAnnual report
「The Group notes that the dates of its principal student events tend to be concentrated in the second and third consolidated fiscal quarters. Consequently, revenue in the second and third consolidated fiscal quarters is normally significantly higher than in the first and fourth consolidated fiscal quarters.」
The company continued to disclose the seasonality whereby student event dates and revenue are concentrated in the second and third quarters. In the fiscal year ending July 2024, second-quarter revenue was ¥642 million, compared with ¥127 million in the first quarter. - FY2024-Q1RestatedAnnual report
「The Group notes that the dates of its principal student events tend to be concentrated in the second and third consolidated fiscal quarters. Consequently, revenue in the second and third consolidated fiscal quarters is normally significantly higher than in the first and fourth consolidated fiscal quarters.」
The company continued to disclose the seasonality whereby student event dates and revenue are concentrated in the second and third quarters. It also presented quarterly revenue and operating income (loss) for the fiscal year ended July 2023. - FY2023-Q3RestatedAnnual report
「The company notes that the dates of its principal student events tend to be concentrated in the second and third consolidated fiscal quarters. Consequently, revenue in the second and third consolidated fiscal quarters is normally significantly higher than in the first and fourth consolidated fiscal quarters.」
The company continued to disclose the seasonality whereby student event dates and revenue are concentrated in the second and third quarters. - FY2023-Q2RestatedAnnual report
「The company notes that its principal product, job-hunting events for new technical college graduates, tend to be concentrated in the second and third fiscal quarters. Of the 8 events held annually, 1 is held in December, 6 in January and 1 in March. Accordingly, revenue in the second and third fiscal quarters tends to be significantly higher than in the first and fourth fiscal quarters.」
The company reconfirmed the seasonality whereby job-hunting events for new technical college graduates are concentrated in the second and third quarters and provided a monthly breakdown of the 8 annual events. - FY2023-Q1RestatedAnnual report
「The company notes that the dates of its principal student events tend to be concentrated in the second and third fiscal quarters. Consequently, revenue in the second and third fiscal quarters is normally significantly higher than in the first and fourth fiscal quarters.」
The company continued to explain the seasonality whereby student event dates and revenue are concentrated in the second and third quarters. - FY2022RestatedAnnual report
「The company currently holds job-hunting events for technical college students and science and engineering university students from December through March of the following year. As a result, the Group's revenue also tends to be concentrated in the second and third quarters, which overlap with those periods.」
The company continued to explain the concentration of quarterly revenue resulting from the timing of events and showed that revenue in the second and third quarters was also high in the fiscal year ended July 2022. - FY2022-Q3RestatedAnnual report
「The company notes that the dates of its principal student events tend to be concentrated in the second and third fiscal quarters. Consequently, revenue in the second and third fiscal quarters is normally significantly higher than in the first and fourth fiscal quarters.」
The company continued its previous explanation of the concentration of student event dates and revenue by quarter. For the fiscal year ended July 2022, revenue was ¥409 million in the second quarter and ¥196 million in the third quarter, compared with ¥97 million in the first quarter. - FY2022-Q2RestatedAnnual report
「The company notes that the dates of its principal student events tend to be concentrated in the second and third fiscal quarters. Consequently, revenue in the second and third fiscal quarters is normally significantly higher than in the first and fourth fiscal quarters.」
The previous explanation of the concentration of student event dates and revenue by quarter continues. - FY2022-Q1RestatedAnnual report
「The company notes that the dates of its principal student events tend to be concentrated in the second and third fiscal quarters. Consequently, revenue in the second and third fiscal quarters is normally significantly higher than in the first and fourth fiscal quarters.」
The previous explanation of the concentration of student event dates and revenue by quarter continues. - FY2021First statedAnnual report
「The company currently holds job-hunting events for technical college students and science and engineering university students from December through March of the following year. As a result, its revenue tends to be concentrated in the second and third quarters, which overlap with those periods.」
The company indicates that the timing of events may cause quarterly revenue to fluctuate, while explaining that the impact on full-year revenue is minor.