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Mandarake (2652) · InitiativeRestated

Accounting Estimates Based on the Assumption that COVID-19 Impacts Will Continue

First written in FY2020-Q3. 11 of 12 entries say "Restated". Latest entry: FY2023-Q3.

12entries
4years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2020-Q3 – FY2023-Q32020: 220202021: 320212022: 420222023: 32023
Same theme, other companies
Accounting Estimates Based on Assumptions Regarding COVID-19A theme 597 companies write about · 468 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.

103 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 600 threads.
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  1. FY2023-Q3RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  2. FY2023-Q2RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  3. FY2023-Q1RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  4. FY2022RestatedAnnual report

    「Information concerning the assumptions and estimates associated with the impact of COVID-19 is provided in "Part V. Financial Information, 1. Financial Statements, (1) Financial Statements, Notes (Additional Information)."」

    The company continues to disclose accounting assumptions and estimates made in light of the impact of COVID-19.
  5. FY2022-Q3RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  6. FY2022-Q2RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  7. FY2022-Q1RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  8. FY2021-Q3RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  9. FY2021-Q2RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  10. FY2021-Q1RestatedAnnual report

    「There have been no material changes from the information provided in the annual securities report for the previous fiscal year under “Additional Information.”」

    The company states that there have been no material changes from the previous fiscal year regarding the accounting assumptions and estimates concerning the impact of COVID-19.
  11. FY2020RestatedAnnual report

    「Information concerning the assumptions and estimates associated with the impact of COVID-19 is provided in "Part V. Financial Information, 1. Financial Statements, (1) Financial Statements, Notes (Additional Information)."」

    The company continues to disclose accounting assumptions and estimates made in light of the impact of COVID-19.
  12. FY2020-Q3First statedAnnual report

    「Based on the assumption that the impact of COVID-19 will continue for at least a certain period, we make accounting estimates concerning impairment losses on fixed assets and the recoverability of deferred tax assets, among other matters.」

    The company has newly stated a policy of making accounting estimates, including impairment losses on fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of COVID-19 will continue for a certain period.
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Accounting Estimates Based on the Assumption that COVID-19 Impacts Will Continue | MANDARAKE INC. (2652) | Komori