Accounting estimates based on a long-term recovery from the pandemic's effects
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
102 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「However, as these conditions are expected to recover over the long term, the company assumes that their impact on the performance of the Group as a whole will be limited and makes accounting estimates regarding impairment of fixed assets and the recoverability of deferred tax assets.」
The company estimates impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will recover over the long term and that its impact on the Group as a whole will be limited. - FY2021First statedAnnual report
「However, as these conditions are expected to recover over the long term, the company assumes that their impact on the performance of the Group as a whole will be limited and makes accounting estimates regarding impairment of fixed assets and the recoverability of deferred tax assets.」
Regarding the decline in food service demand due to COVID-19, the company estimates impairment and the recoverability of deferred tax assets based on the assumption that demand will recover over the long term and that the impact on the Group as a whole will be limited.