Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2020. 10 of 12 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There have been no material changes in the accounting estimates and the assumptions used in those estimates described under “Management’s Discussion and Analysis of Financial Condition, Operating Results and Cash Flows” in the annual securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - 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.」
The company states that there have been no material changes from the previous fiscal year in accounting estimates and the related assumptions, including those concerning COVID-19. - FY2023-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.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - 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.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - FY2022-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.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - FY2022-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.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - FY2022-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.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - FY2021ReframedAnnual report
「During the consolidated fiscal year, the company invested ¥48 million in matsuri technologies株式会社, a venture company engaged in residential accommodation, with the aim of generating capital gains and pursuing future collaboration with its global marketing business. Demand for private lodging, including inbound demand, is based on the assumption that it will begin to recover by around July 2023, taking into account the impact of COVID-19.」
Regarding accounting estimates based on COVID-19, the company describes, in addition to the previous estimates for fixed-asset impairment and deferred tax assets, the valuation of unlisted shares in investees and the assumption that demand for private lodging will recover around July 2023. - FY2021-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.」
The company states that there have been no material changes from the previous fiscal year, including in accounting estimates based on COVID-19. - FY2021-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.」
The company states that there have been no material changes from the previous fiscal year, including in accounting estimates based on COVID-19. - FY2021-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.」
The company states that there have been no material changes from the previous fiscal year in accounting estimates and assumptions, including those based on COVID-19. - FY2020First statedAnnual report
「In making accounting estimates such as impairment of fixed assets and the recoverability of deferred tax assets during the consolidated fiscal year under review, the company assumed that the economic impact of the spread of COVID-19 would continue through the end of the fiscal year ending March 2021.」
Assuming that the impact of COVID-19 would continue through the end of the fiscal year ending March 2021, the company estimates impairment losses on fixed assets and the recoverability of deferred tax assets.