Business Coach (9562) · RiskRestated
Risk of changes in the timing of revenue recognition due to fluctuations in service delivery and customer acceptance timing
First written in FY2022. 1 of 2 entries say "Restated". Latest entry: FY2024.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Delayed Revenue Recognition Due to Changes in Service Delivery and Customer Acceptance TimingA theme 10 companies write about · 10 as a headwind · 0 as a tailwind
6 other companies' latest entry also says "Restated".
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.
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- FY2024RestatedAnnual report
「Revenue may in some cases be recognized in the following fiscal year rather than the scheduled fiscal year, which could affect the Group's operating results and financial position for the fiscal year.」
It reconfirms the risk that changes in service delivery and acceptance timing could affect the timing of revenue recognition. - FY2022First statedAnnual report
「Revenue may be recognized in the following fiscal year rather than the scheduled fiscal year.」
It attributes this to changes in the service delivery and acceptance timing due to customer circumstances or specification changes, as well as multiple performance obligations.