Assumption of a gradual improvement in recruitment activity in the second half
First written in FY2021-Q2. 2 of 7 entries say "Restated". Latest entry: FY2023.
1 other company's latest entry also says "Other".
- FY2023The impact of the infectious disease was judged to be minorAnnual report
「Regarding COVID-19, we have determined that its impact on the Group's business and operating results is currently minor and have made accounting estimates, including those relating to tax effects. However, as there are many uncertainties regarding when the situation will subside, we will continue to closely monitor developments.」
The wording changed from the previous assumption regarding the timing of recovery to a statement that, as of the end of the current consolidated fiscal year, the impact on the business and performance was judged to be minor. However, uncertainty regarding when the infectious disease would subside remained. - FY2023-Q3RestatedAnnual report
「There were no material changes to the assumptions regarding the impact on the Group's performance of COVID-19, including how it would spread in the future and when it would subside, as described in the annual securities report for the previous fiscal year under "V. Financial Information, 1. Consolidated Financial Statements, Notes (Additional Information)."」
It was reconfirmed that there were no material changes to the accounting assumptions regarding the impact of COVID-19 on performance. - FY2022ReframedAnnual report
「Accounting estimates were made on the assumption that the business would recover from the impact of COVID-19 over a period of 1 to 2 years from the end of the current fiscal year.」
The wording changed from an assumption of a gradual improvement in recruitment activity from the second half to an accounting assumption that the business would recover from the impact of the infectious disease over a period of 1 to 2 years from the end of the current fiscal year. - FY2022-Q3RestatedAnnual report
「There were no material changes to the assumptions regarding the impact on the Group's performance of COVID-19, including how it would spread in the future and when it would subside, as described in the annual securities report for the previous fiscal year under "V. Financial Information, 1. Consolidated Financial Statements, Notes (Additional Information)."」
It was reconfirmed that there were no material changes to the accounting assumptions regarding the impact of COVID-19 on performance. - FY2022-Q1Partial realization of the assumed improvement; full recovery not achievedAnnual report
「Under these circumstances, regarding employment conditions, hiring activity in the food service and service industries, which were affected by weak personal consumption and other factors, continued to show signs of bottoming out. In Shizuoka Prefecture, our strategic region, the active job openings-to-applicants ratio in May 2021 rose 0.03 points year on year to 1.08x, but employment conditions had not yet fully recovered.」
Consistent with the assumption of a gradual improvement from the second half onward, recruitment activity was confirmed to have bottomed out and the effective job-offers-to-applicants ratio to have risen slightly. However, the employment environment had not fully recovered. - FY2021-Q3SoftenedAnnual report
「At the end of the first six months of the current fiscal year, we assumed that conditions would gradually improve from the second half of the Group's fiscal year, from September 2020 to February 2021. Although some improvement was actually observed in the third quarter, the outlook remains uncertain due to the arrival of a third wave of infections and other factors. Based on information available when preparing the consolidated financial statements for the third quarter, we assumed that the impact of these conditions on recruitment activities would gradually improve but remain for a certain period after the end of the current consolidated fiscal year, and made accounting estimates including those relating to tax effect accounting.」
While maintaining the assumption of a gradual improvement from the second half, the estimate was revised to assume that the impact would remain for a certain period after the end of the current consolidated fiscal year. - FY2021-Q2First statedAnnual report
「There remains considerable uncertainty regarding COVID-19, making it difficult to foresee the period required to prevent the spread of infection and the extent of its impact. However, based on information available when preparing the consolidated financial statements for the second quarter, the Group has continued to make accounting estimates, including tax-effect accounting, on the assumption that recruitment activity will gradually improve from the second half of the Group's fiscal year, from September 2020 to February 2021.」
It was stated that, amid uncertainty regarding the impact of the infectious disease, the accounting estimates assumed a gradual improvement in recruitment activity during the second half from September 2020 to February 2021.