Aidma Holdings, Inc.
Supplementary Explanation on Business Performance Trends (Q&A Format)
Order volume for the fiscal year ending August 2025 increased approximately 40% year-over-year, but the timing mismatch in revenue recognition limited contribution to sales. The temporary increase in allowance for doubtful accounts is expected to be normalized throughout the fiscal year.
Key Figures
- Order Volume: Approximately 40% Year-over-Year Increase
- Revenue Recognition Rate of Backlog Orders at End of FY August 2025: 53%
- Forecasted Revenue Recognition Rate of Backlog Orders at End of FY August 2026: 46% (YoY -7%)
AI要約
Overview of Business Performance
Although the order volume in the fiscal year ending August 2025 showed an approximate 40% year-over-year increase, the mismatch in timing between order placement and revenue recognition, as well as changes in order composition, have resulted in limited short-term contribution to revenue. Notably, orders for continuing projects and additional units have increased, including contract renewals of existing agreements; however, some contract commencement dates have been postponed. The unit price for additional units remains 10–20% lower than that of usual new orders but has been incorporated into this fiscal year's full-year business plan.
Outlook and Other Key Points
The slowdown in quarter-over-quarter growth rate of order volume is due to personnel reallocation prioritizing enhanced support for existing customers, emphasizing customer satisfaction over maximizing new orders. The temporarily increased allowance for doubtful accounts in Q1 reflects the audit firm's opinion and is expected to be normalized over the full fiscal year. Operating margin is recognized to have been maintained around 25–26% if the increase in allowance for doubtful accounts is excluded. From the second half onward, efforts will be revitalized to increase sales personnel, and the order volume plan is conservatively set at 9,600 orders.
