Assumptions Used in Accounting Estimates for the Impact of COVID-19
First written in FY2021. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「We expect the impact of the spread of COVID-19 to remain limited beyond the fiscal year ended February 2023. However, losses may arise if the pandemic takes longer to subside or becomes prolonged.」
The accounting estimates continue to be based on the assumption that the impact of the pandemic will remain limited beyond the fiscal year ending February 2023, while also taking into account the possibility of losses if the pandemic takes longer to subside or becomes prolonged. - FY2023-Q2RestatedAnnual report
「We expect the impact of the spread of COVID-19 to remain limited beyond the fiscal year ended February 2023. However, losses may arise if the pandemic takes longer to subside or becomes prolonged.」
The accounting estimates continue to be based on the assumption that the impact of the pandemic will remain limited beyond the fiscal year ending February 2023, while also taking into account the possibility of losses if the pandemic takes longer to subside or becomes prolonged. - FY2022RestatedAnnual report
「We expect the impact of the spread of COVID-19 to remain limited beyond the fiscal year ended February 2023. However, losses may arise if the pandemic takes longer to subside or becomes prolonged.」
The accounting estimates continue to be based on the assumption that the impact of the pandemic will remain limited beyond the fiscal year ending February 2023. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described in the first-quarter report under Additional Information.」
The company stated that there had been no material changes to the accounting assumptions concerning the impact of COVID-19. - FY2022-Q1ReframedAnnual report
「The company assumes that the impact of the spread of COVID-19 will continue for 1 year through the fiscal year ending February 2022, with a limited impact remaining from the fiscal year ending February 2023 onward. However, if the end of the pandemic is delayed or the pandemic continues for an extended period, losses may arise.」
The accounting assumption was updated from the previous fiscal year's assumption that the impact would continue through the end of fiscal 2021 to an assumption that it would continue through the fiscal year ending February 2022, with a limited impact remaining from the fiscal year ending February 2023 onward. - FY2021First statedAnnual report
「The company assumes that the impact of the spread of COVID-19 will continue through the end of fiscal 2021.」
The company explicitly stated for the first time, in accounting estimates such as impairment accounting for fixed assets and the recoverability of deferred tax assets, that the impact of COVID-19 was assumed to continue through the end of fiscal 2021.