Uncertainty in Accounting Estimates Due to COVID-19
First written in FY2021-Q1. 6 of 8 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
53 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the previous fiscal year.」
The company states that there have been no material changes regarding the uncertainty of accounting estimates related to COVID-19. - FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes regarding the uncertainty of accounting estimates related to COVID-19. - FY2023-Q3RestatedAnnual report
「There have been no material changes in the assumptions concerning COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
The Company stated that there have been no material changes to the assumptions used in accounting estimates concerning COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes in the assumptions concerning COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
The Company stated that there have been no material changes to the assumptions used in accounting estimates concerning COVID-19. - FY2021Statement that the impact during the fiscal year was immaterialAnnual report
「The impact of the spread of COVID-19 on the business during the current consolidated fiscal year was immaterial. During the following consolidated fiscal year, restrictions on operating activities are expected to continue through the second quarter (September 2021) due to the spread of infections and the possible reissuance of a state of emergency, after which the restrictions are expected to be gradually eased. However, the impact of the spread of COVID-19 is highly uncertain and may affect the Group's financial condition and operating results during the following consolidated fiscal year.」
Although the impact on the business during the fiscal year was considered immaterial, the company expects restrictions on operating activities to continue through September 2021 in the following fiscal year and continues to identify the uncertainty of the impact as a risk. - FY2021-Q3RestatedAnnual report
「The company is conducting reviews and other procedures concerning the impact of the spread of COVID-19 on its business based on information currently available. The impact of the spread of COVID-19 is highly uncertain, and the company considers it necessary to closely monitor its potential impact on the Group's financial condition and operating results for the current consolidated fiscal year.」
The company has reconfirmed that it is reviewing the impact of COVID-19 on the business based on available information and will continue to closely monitor its impact on financial condition and operating results. - FY2021-Q2RestatedAnnual report
「The company is conducting reviews and other procedures concerning the impact of the spread of COVID-19 on its business based on information currently available. The impact of the spread of COVID-19 is highly uncertain, and the company considers it necessary to closely monitor its potential impact on the Group's financial condition and operating results for the current consolidated fiscal year.」
The company has reconfirmed that it is reviewing the impact of COVID-19 on the business based on available information and will continue to closely monitor its impact on financial condition and operating results. - FY2021-Q1First statedAnnual report
「The company is conducting reviews and other procedures concerning the impact of the spread of COVID-19 on its business based on information currently available. The impact of the spread of COVID-19 is highly uncertain, and the company considers it necessary to closely monitor its potential impact on the Group's financial condition and operating results for the current consolidated fiscal year.」
Regarding the impact of COVID-19 on the business, the company is reviewing the information used in accounting estimates and states that there is substantial uncertainty regarding the impact on its financial condition and operating results for the current consolidated fiscal year.