Earnings volatility from the allocation and capitalization of product development costs
First written in FY2017-Q1. 16 of 25 entries say "Restated". Latest entry: 2026-08-07.
No other company in this theme has enough history to compare yet.
- FY2026MaterialisedAnnual report
「Operating income was ¥2,463 million, down 6.6% year on year, as development personnel expenses, outsourcing costs and other expenses increased 16.1% year on year.」
Development personnel expenses, outsourcing costs and other expenses actually increased as a result of upfront investment to strengthen development capabilities, appearing as a year-on-year decline in operating profit. Research and development expenses also increased to ¥775 million. - 2026-04-27MaterialisedEarnings
「Operating income was ¥2,463 million, down 6.6% year on year, as development personnel expenses, outsourcing costs and other expenses increased 16.1% year on year.」
The increase in development personnel expenses, outsourcing costs and other expenses associated with investment to strengthen development capabilities appeared in the results as a decline in operating income. - FY2026-H1MaterialisedAnnual report
「Meanwhile, efforts to strengthen development capabilities remain under way to achieve the medium-term management plan, and operating profit was ¥1,211 million, down 11.9% year on year, as net increases in development personnel expenses, outsourcing costs and other expenses rose 10.2% year on year」
Investment to strengthen development capabilities for the medium-term management plan increased development personnel expenses, outsourcing costs and other expenses by 10.2% year on year, and this actually appeared as a factor behind the decline in operating profit. - FY2024-Q2RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Continues to disclose the risk that fluctuations in the allocation between expensing and capitalization as intangible fixed assets, depending on the status of product development, may affect operating results. - FY2024-Q1RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Continues to disclose the risk that fluctuations in the allocation between expensing and capitalization as intangible fixed assets, depending on the status of product development, may affect operating results. - FY2023RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Continues to disclose the risk of fluctuations in performance arising from the allocation between product development costs and capitalization as intangible fixed assets. - FY2023-Q3RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Continues to disclose the risk that fluctuations in the allocation between expensing and capitalization as intangible fixed assets, depending on the status of product development, may affect performance. - FY2023-Q1RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Reconfirms the risk that fluctuations in the allocation between expensing and capitalization as intangible fixed assets, depending on the status of product development, may affect performance. - FY2021RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Continues to disclose the risk of fluctuations in performance arising from the allocation between product development costs and capitalization as intangible fixed assets. - FY2021-Q1RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Continues to disclose the risk that fluctuations in the allocation between expensing and capitalization as intangible fixed assets, depending on the status of product development, may affect operating results. - FY2020-Q3RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Reconfirms the risk that fluctuations in the allocation between expensing and capitalization as intangible fixed assets, depending on the status of product development, may affect operating results. - FY2020-Q2RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Continues to disclose the risk that fluctuations in the allocation between expensing and capitalization as intangible fixed assets, depending on the status of product development, may affect operating results. - FY2020-Q1RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Continues to disclose the risk that fluctuations in the allocation between product development costs and capitalization as intangible fixed assets may affect performance. - FY2019MaterialisedAnnual report
「Total research and development expenses for the consolidated fiscal year were ¥718 million.」
Research and development expenses associated with developing next-generation products and other activities were ¥718 million for the full fiscal year, up from ¥360 million in the previous fiscal year. - FY2019-Q3MaterialisedAnnual report
「As for profit items, increased research and development investment for developing next-generation products and the one-time expensing of past service costs following the revision of the retirement allowance rules resulted in operating profit of ¥521.867 million, down 23.7% year on year; ordinary profit of ¥547.603 million, down 23.2%; and quarterly profit attributable to owners of the parent of ¥371.066 million, up 165.4%.」
Research and development investment for developing next-generation products actually increased, resulting in year-on-year declines in operating profit and ordinary profit. - FY2019-Q1MaterialisedAnnual report
「As for profit items, increased research and development expenses and outsourced services costs for developing next-generation products resulted in operating profit of ¥57.710 million, down 67.1% year on year; ordinary profit of ¥69.995 million, down 62.3%; and profit attributable to owners of the parent of ¥34.844 million, down 64.6%.」
Research and development expenses and outsourced services costs for developing next-generation products actually increased, resulting in declines in operating profit, ordinary profit and quarterly profit attributable to owners of the parent for the quarter. No change in the allocation between expensing and capitalization itself is described. - FY2018RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Reiterates the risk that fluctuations in the allocation between product development costs and capitalization as intangible fixed assets may affect performance. - FY2018-Q3RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Reiterates the risk that fluctuations in the allocation between product development costs and capitalization as intangible fixed assets may affect performance. - FY2018-Q2RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Reiterates the risk that fluctuations in the allocation between product development costs and capitalization as intangible fixed assets may affect performance. - FY2018-Q1RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Reiterates the risk that fluctuations in the allocation between product development costs and capitalization as intangible fixed assets may affect performance. - FY2017RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
Reiterates the risk that fluctuations in the allocation between product development costs and capitalization as intangible fixed assets may affect performance. - FY2017-Q2RestatedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
The company has reiterated the risk that, depending on the status of product development, the allocation between expense recognition and capitalization as intangible fixed assets may vary and affect financial results. - FY2017-Q1First statedAnnual report
「Accordingly, depending on the status of product development, changes in the amounts recognized as expenses in the current period and those capitalized and expensed from the following period onward could have a material impact on the group's financial results.」
The company has newly identified the risk that, for product development, including upgraded versions, the allocation between expense recognition and capitalization as intangible fixed assets may vary depending on development status and affect results from the current period onward.