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IDEA Consultants (9768) · FactRestated

Business characteristics with revenue concentrated in the first half

First written in FY2016-Q2. 15 of 19 entries say "Restated". Latest entry: FY2022-Q3.

19entries
7years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2016-Q2 – FY2021-Q32016: 220162017: 420172018: 320182019: 220192020: 220202021: 320212022: 32022
Same theme, other companies
Seasonality in Performance Due to First-Half Revenue ConcentrationA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「As the company applied the revenue recognition accounting standard and related standards from the first-quarter cumulative consolidated accounting period, seasonal fluctuations in the results for each quarterly consolidated accounting period have been eliminated.」

    Reiterated the explanation that applying the revenue recognition accounting standard and related standards eliminated seasonal fluctuations in quarterly results.
  2. FY2022-Q2RestatedAnnual report

    「As the company applied the revenue recognition accounting standard and related standards from the first-quarter cumulative consolidated accounting period, seasonal fluctuations in the results for each quarterly consolidated accounting period have been eliminated.」

    Reiterated the explanation that applying the revenue recognition accounting standard and related standards eliminated seasonal fluctuations in quarterly results.
  3. FY2022-Q1ReframedAnnual report

    「As the company applied the revenue recognition accounting standard and related standards from the current first-quarter cumulative consolidated accounting period, seasonal fluctuations in the results for each quarterly consolidated accounting period have been eliminated.」

    Described the elimination of seasonal fluctuations in quarterly results following the application of the revenue recognition accounting standard and related standards, replacing the previous business characteristic of revenue concentration in the first half.
  4. FY2021-Q3RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reconfirmed the seasonal concentration of revenue in the first half.
  5. FY2021-Q2RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reconfirmed the seasonal concentration of revenue in the first half.
  6. FY2020Updated full-year seasonal fluctuation results for 2020Annual report

    「Because the group relies heavily on government agencies and contract periods are concentrated in March, revenue and profit in the first half tend to be significantly higher than in the second half.」

    In the fiscal year ended December 2020, first-half revenue was ¥15,012 million and operating profit was ¥2,836 million, compared with second-half revenue of ¥5,016 million and an operating loss of ¥668 million, updating the results showing seasonal fluctuations.
  7. FY2020-Q2RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reiterated the seasonal concentration of revenue in the first half.
  8. FY2020-Q1RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reiterated the seasonal concentration of revenue in the first half.
  9. FY2019-Q2RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reiterated the seasonal concentration of revenue in the first half.
  10. FY2019-Q1RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reiterated the seasonal concentration of revenue in the first half.
  11. FY2018-Q3RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reconfirmed the seasonal concentration of revenue in the first half.
  12. FY2018-Q2RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reconfirmed the seasonal concentration of revenue in the first half.
  13. FY2017Updated full-year seasonal fluctuation results for 2017Annual report

    「Because the group relies heavily on government agencies and contract periods are concentrated in March, revenue and profit in the first half tend to be significantly higher than in the second half.」

    In the fiscal year ended December 2017, first-half revenue was ¥12,335 million and operating profit was ¥1,946 million, compared with second-half revenue of ¥5,179 million and an operating loss of ¥794 million, updating the results showing seasonal fluctuations.
  14. FY2017-Q3RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reconfirmed the seasonal concentration of revenue in the first half.
  15. FY2017-Q2RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reconfirmed the seasonal concentration of revenue in the first half.
  16. FY2017-Q1RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Reconfirmed the seasonal concentration of revenue in the first half.
  17. FY2016RestatedAnnual report

    「Because the group relies heavily on government agencies and contract periods are concentrated in March, revenue and profit in the first half tend to be significantly higher than in the second half.」

    Reconfirmed, in the risk discussion, the structural concentration of revenue and profit in the first half due to the concentration of contract periods for government work.
  18. FY2016-Q3RestatedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Continued to describe the seasonal concentration of revenue in the first half as a structural business characteristic.
  19. FY2016-Q2First statedAnnual report

    「Because the nature of the group's business causes revenue to be concentrated in the first half, the results for each quarterly consolidated accounting period are subject to seasonal fluctuations.」

    Described seasonal fluctuations in quarterly results as a structural feature of the business.
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