Seasonality in business performance due to concentrated delivery schedules
First written in FY2023. 5 of 6 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 10 of 32 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Because the company is affected by customer companies’ use of hiring and advertising budgets, delivery deadlines for customer companies tend to be concentrated in February and March. As a result, sales in the second quarter accounting period tend to be higher than in the other quarterly accounting periods.」
The company continues to describe the seasonality whereby second-quarter sales are higher due to the timing of customer budget usage and the concentration of delivery deadlines. - FY2025RestatedAnnual report
「As a result, the company’s performance tends to be weighted toward the second quarter accounting period, and this trend may continue in the future.」
The company reported second-quarter sales of ¥591.959 million, representing 38.26% of full-year sales, and continues to explain seasonal fluctuations caused by the concentration of delivery deadlines. - FY2025-H1RestatedAnnual report
「Because the company is affected by customer companies’ use of hiring and advertising budgets, delivery deadlines for customer companies tend to be concentrated in February and March. As a result, sales in the second quarter accounting period tend to be higher than in the other quarterly accounting periods.」
The company continues to describe the seasonality whereby second-quarter sales are higher due to the timing of customer companies’ budget usage and the concentration of delivery deadlines. - FY2024-Q2RestatedAnnual report
「Because the company is affected by customer companies’ use of hiring and advertising budgets, delivery deadlines for customer companies tend to be concentrated in February and March. As a result, sales in the second quarter accounting period tend to be higher than in the other quarterly accounting periods.」
The notes restate the seasonality whereby second-quarter sales are higher than those in the other quarters due to the timing of customer companies’ budget usage and the concentration of delivery deadlines. - FY2024-Q1RestatedAnnual report
「Delivery deadlines for customer companies tend to be concentrated in February and March. As a result, sales in the second quarter accounting period tend to be higher than in the other quarterly accounting periods.」
The seasonality of quarterly performance being weighted toward the second quarter is also restated in the notes to the quarterly financial statements. - FY2023First statedAnnual report
「Delivery deadlines for customer companies tend to be concentrated in February and March. As a result, the company’s performance tends to be weighted toward the second quarter accounting period.」
Quarterly sales for the current period are stated as 34.9% in the second quarter, 37.2% in the fourth quarter, and 10.9% in the third quarter.