Supply and demand risks due to the spread of COVID-19
First written in FY2021-Q2. 4 of 6 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual report
「当社グループの養殖事業関連資産の連結財務諸表上の計上額は、算出にあたり会計上の見積りが必要なものがあります。」
前年度まで記載されていた新型コロナウイルス影響の会計上の見積りは本 filing では独立して記載されず、重要な見積りの焦点は養殖関連資産へ移っている。 - FY2023-Q1RestatedAnnual report
「The Group continues to believe that there is considerable uncertainty regarding the future spread of COVID-19 and when it will subside. However, it is extremely difficult to isolate the impact of COVID-19 on marine products market conditions because supply and demand for other proteins, in addition to marine products, may also affect prices.」
新型コロナウイルスの感染拡大・収束時期の不確実性が非常に高く、水産市況への影響を個別に切り出すことが困難との会計上の見積りを継続している。 - FY2022-Q2RestatedAnnual report
「The Group continues to believe that there is considerable uncertainty regarding the future spread of COVID-19 and when it will subside. However, it is extremely difficult to isolate the impact of COVID-19 on marine products market conditions because supply and demand for other proteins, in addition to marine products, may also affect prices.」
感染拡大・収束時期の不確実性が非常に高く、水産市況への影響を個別に切り出すことが困難との会計上の見積りを継続している。 - FY2021RestatedAnnual report
「現時点では、外食向けなど消費の減少による影響はあるものの、たな卸資産の評価や固定資産の減損損失等の会計上の見積りにおいては、新型コロナウイルスによる大きな影響はないものとして当連結会計年度の見積りを行っております。」
感染拡大・収束時期の不確実性が非常に高く、水産市況への影響を切り出すことが困難との認識を維持しつつ、棚卸資産評価・固定資産減損への大きな影響はないとの見積りを継続している。 - FY2021-Q3RestatedAnnual report
「The Group continues to believe that there is considerable uncertainty regarding the future spread of COVID-19 and when it will subside. However, it is extremely difficult to isolate the impact of COVID-19 on marine products market conditions because supply and demand for other proteins, in addition to marine products, may also affect prices.」
新型コロナウイルスの感染拡大・収束時期に関する不確実性が非常に高く、水産市況への影響を切り出すことが困難であるとの会計上の見積りを継続している。 - FY2021-Q2First statedAnnual report
「The Group continues to believe that there is considerable uncertainty regarding the future spread of COVID-19 and when it will subside. However, it is extremely difficult to isolate the impact of COVID-19 on marine products market conditions because supply and demand for other proteins, in addition to marine products, may also affect prices.」
The Company first explicitly identified the accounting-estimate risk arising from the very high uncertainty over the timing of the containment of COVID-19 and the difficulty of isolating its impact on marine products market conditions. Its estimates for the second quarter assumed no significant impact on inventory valuation or impairment of property, plant and equipment.