Assumptions Regarding the Subsidence of COVID-19 and Accounting Estimates
First written in FY2021-Q1. 3 of 4 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
「There have been no material changes from the information included in the securities report for the previous fiscal year under “Additional Information.”」
It is stated that there have been no material changes since the end of the previous fiscal year in the accounting estimates concerning the impact of the spread of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the information included in the securities report for the previous fiscal year under “Additional Information.”」
It was stated that there had been no material changes since the end of the previous fiscal year in the accounting estimates concerning the impact of the spread of COVID-19. - FY2022-Q1RestatedAnnual report
「There were no material changes from the information disclosed at the end of the previous fiscal year.」
The company stated that there had been no material changes since the end of the previous fiscal year in its accounting estimates relating to the impact of the spread of COVID-19. - FY2021-Q1First statedAnnual report
「However, as it is difficult to accurately estimate when the pandemic will be brought under control as of the present time, changes in the above assumption could affect the financial position and operating results in the future.」
Based on the assumption that the spread of COVID-19 would gradually subside from the fiscal year ending September 2021 onward, the company made accounting estimates, including the recoverability of deferred tax assets and the determination of impairment losses. It newly disclosed as an accounting risk the possibility that a change in the timing of the pandemic's resolution could affect its financial position and operating results.