Japan Process Development (9651) · RiskDecline in covered revenue continues
Risk of changes to cost estimates and percentage of completion for performance obligations satisfied over time
First written in FY2023. . Latest entry: FY2026.
3entries
4years
0from disclosures
How it moved
Same theme, other companies
Revenue fluctuations arising from cost and percentage-of-completion estimates for development projectsA theme 9 companies write about · 9 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
3 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.
Full recordFilings, disclosures and news, newest first
- FY2026Decline in covered revenue continuesAnnual report
「Revenue recognized for performance obligations satisfied over time 953,932 879,398 (of which, amount in progress at the end of the fiscal year) 286,566 123,543」
Revenue recognized for performance obligations satisfied over time declined from ¥953.932 million in the previous fiscal year to ¥879.398 million, while the amount in progress at the end of the fiscal year declined from ¥286.566 million to ¥123.543 million. The risk that revisions to total estimated costs or the percentage of completion could affect future performance remains. - FY2024Decline in covered revenueAnnual report
「Revenue recognized for performance obligations satisfied over time 874,342 417,615」
Revenue recognized for performance obligations satisfied over time declined from ¥874.342 million in the previous fiscal year to ¥417.615 million in the current fiscal year, while the amount in progress at the end of the fiscal year declined from ¥229.008 million to ¥94.610 million. The risk that revisions to total estimated costs or the percentage of completion could affect future performance remains. - FY2023First statedAnnual report
「If changes in circumstances that were not anticipated make it necessary to revise the estimate of total costs or the percentage of completion, this could affect future business performance.」
For construction contracts and similar arrangements, revenue is recognized based on the percentage of completion calculated using cumulative actual costs incurred. The company stated separately for the first time that revisions to total estimated costs or the percentage of completion could affect future performance. Revenue recognized under this method during the fiscal year was ¥874.342 million.