Accounting Estimates Involving Uncertainty from COVID-19 and Other Factors
First written in FY2021. 5 of 6 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
「During the interim accounting period under review, there were no material changes in the occurrence of major risks that management recognizes could materially affect the Company's financial position, operating results or cash flows, among the matters concerning the business and financial conditions described in the interim report, or in the matters concerning business and other risks described in the annual securities report for the previous fiscal year.」
The Company comprehensively states that there have been no material changes in the major risks, including uncertainties related to COVID-19. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter period, there were no material changes in the occurrence of major risks that management recognizes could materially affect the company's financial position, operating results or cash flows, among the matters concerning the business and financial condition described in this quarterly securities report, or in the business and other risks described in the securities report for the previous fiscal year.」
The Company comprehensively states that there have been no material changes in the major risks, including uncertainties related to COVID-19. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company’s financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the risks described in the “Business and Other Risks” section of the annual securities report for the previous fiscal year.」
The Company comprehensively states that there have been no material changes in the major risks, including uncertainties related to COVID-19. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter period, there were no occurrences of the major risks that management recognizes could have a material impact on the financial position, operating results or cash flows of the company, nor any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year, among the matters concerning the business and financial condition described in this quarterly report.」
The Company comprehensively states that there have been no material changes in the major risks, including uncertainties related to COVID-19. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter period, there were no material changes in the occurrence of major risks that management recognizes could materially affect the company's financial position, operating results or cash flows, among the matters concerning the business and financial condition described in this quarterly securities report, or in the business and other risks described in the securities report for the previous fiscal year.」
The Company comprehensively states that there have been no material changes in the major risks, including uncertainties related to COVID-19. - FY2021First statedAnnual report
「There are also factors, including the impact of COVID-19, that involve substantial uncertainty and are difficult to reflect in projected figures in future business plans and other forecasts. However, the Company conducts verification and other procedures based on information available as of the end of the period.」
For the first time, the Company separately describes uncertainties that are difficult to reflect in projected figures in future business plans due to the impact of COVID-19 and other factors as matters concerning accounting estimates.