Accounting Estimates Incorporating the Impact of COVID-19
First written in FY2020. 12 of 14 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates and the assumptions used in making them. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates and the assumptions used in making them. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates and the assumptions used in making them. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates and the assumptions used in making them. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates and the assumptions used in making them. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates and the assumptions used in making them. - FY2022-Q3RestatedAnnual report
「There were no material changes to the assumptions and accounting estimates concerning the impact of the spread of COVID-19 described in the “Significant Accounting Estimates” section of the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting assumptions and estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There were no material changes to the assumptions and accounting estimates concerning the impact of the spread of COVID-19 described in the “Significant Accounting Estimates” section of the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting assumptions and estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There were no material changes to the assumptions and accounting estimates concerning the impact of the spread of COVID-19 described in the “Significant Accounting Estimates” section of the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting assumptions and estimates concerning the impact of COVID-19. - FY2021Specified the accounting assumptions regarding the impact of COVID-19 and that there was no impact in the current period.Annual report
「The Company did not experience any particular impact from COVID-19 on its financial position, operating results or cash flows during the current period.」
Stated that COVID-19 had no particular impact on the current period’s financial position, operating results or cash flows. - FY2021-Q3RestatedAnnual report
「There were no material changes to the assumptions and accounting estimates concerning the impact of the spread of COVID-19 described in the “Additional Information” section of the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates made in light of the impact of COVID-19. - FY2021-Q2RestatedAnnual report
「There were no material changes to the assumptions and accounting estimates concerning the impact of the spread of COVID-19 described in the “Additional Information” section of the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates made in light of the impact of COVID-19. - FY2021-Q1RestatedAnnual report
「There were no material changes to the assumptions and accounting estimates concerning the impact of the spread of COVID-19 described in the “Additional Information” section of the securities report for the previous fiscal year.」
Stated that there were no material changes to the accounting estimates assuming that the impact of COVID-19 would recover in approximately 1–2 years. - FY2020First statedAnnual report
「For businesses affected by declining operating revenue and other factors, accounting estimates are made based on the assumption that they will generally recover in approximately 1–2 years.」
Stated that, for businesses affected by COVID-19, the assumption of recovery in approximately 1–2 years is used in accounting estimates.