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UOGroup (2683) · FactDropped

Accounting Estimates Assuming the Impact of COVID-19 Would Continue through February 2021

First written in FY2021-Q1. 5 of 10 entries say "Restated". Latest entry: FY2024.

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ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY20242020: 220202021: 320212022: 320222023: 120232024: 12024
Same theme, other companies
Accounting Estimates Based on COVID-19 AssumptionsA theme 591 companies write about · 464 as a headwind · 0 as a tailwind

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

65 other companies' latest entry also says "Dropped".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 594 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2024DroppedAnnual report
    The explicit description for the current fiscal year of the accounting estimate, included through the previous fiscal year, that the impact of COVID-19 would continue at least through the fiscal year ending February 2024 cannot be confirmed.
  2. FY2023Extend the assumed period of accounting impact at least through the fiscal year ending February 2024Annual report

    「Although it is difficult to accurately predict when COVID-19 will be contained or the possibility of a resurgence, the company has made accounting estimates based on the assumption that the Group's business performance would be affected at least during the fiscal year ending February 2024.」

    The company extended the accounting assumption concerning the impact of COVID-19 from through the fiscal year ending February 2023 in the previous fiscal year to at least during the fiscal year ending February 2024.
  3. FY2023-Q1RestatedAnnual report

    「The company has made no material changes to the assumptions concerning the impact of COVID-19 described in the notes to the annual securities report for the previous consolidated fiscal year.」

    The company states that there were no material changes to the previous fiscal year's accounting assumption that the impact of COVID-19 would continue through February 2023.
  4. FY2022Extend the assumed period of accounting impact by 1 yearAnnual report

    「Accordingly, regarding the impact of COVID-19 on the Group's business performance, the company assumed that the impact would continue through February 2023 and made accounting estimates concerning the recoverability of deferred tax assets and impairment accounting for fixed assets and other matters.」

    The company extended the previous fiscal year's assumption that the impact of infectious diseases would continue through February 2022 to an assumption that it would continue through February 2023.
  5. FY2022-Q3RestatedAnnual report

    「The company has made no material changes to the assumptions concerning the impact of COVID-19 described in the notes to the annual securities report for the previous consolidated fiscal year.」

    The company states that there were no material changes to the accounting assumption that the impact of COVID-19 would continue through February 2022.
  6. FY2022-Q1RestatedAnnual report

    「The company has made no material changes to the assumptions concerning the impact of COVID-19 described in the notes to the annual securities report for the previous consolidated fiscal year.」

    The company states that there were no material changes to the accounting assumption that the impact of COVID-19 would continue through February 2022.
  7. FY2021Extend the assumed period of accounting impact by 1 yearAnnual report

    「Accordingly, regarding the impact of COVID-19 on the Group's business performance, the company assumed that the impact would continue through February 2022 and made accounting estimates concerning the recoverability of deferred tax assets and impairment accounting for fixed assets and other matters.」

    The company changed the assumption that the impact of infectious diseases would continue through February 2021 to an assumption that it would continue through February 2022.
  8. FY2021-Q3RestatedAnnual report

    「The company has made no material changes to the assumptions concerning the impact of COVID-19 described in the notes to the annual securities report for the previous consolidated fiscal year.」

    The company states that there were no material changes from the previous consolidated fiscal year to the accounting assumptions concerning the impact of COVID-19.
  9. FY2021-Q2RestatedAnnual report

    「Regarding the impact of COVID-19 on the Group's business performance, the Group assumed that the impact of the disease would continue through February 2021 and made accounting estimates concerning the recoverability of deferred tax assets and impairment accounting for property, plant and equipment and other fixed assets.」

    The company continues to use the accounting assumption that the impact of COVID-19 would continue through February 2021 and states that there were no material changes to the assumptions at the end of the previous fiscal year.
  10. FY2021-Q1First statedAnnual report

    「Regarding the impact of COVID-19 on the Group's business performance, the Group assumed that the impact of the disease would continue through February 2021 and made accounting estimates concerning the recoverability of deferred tax assets and impairment accounting for property, plant and equipment and other fixed assets.」

    Assuming that the impact of COVID-19 would continue through February 2021, the company made accounting estimates concerning the recoverability of deferred tax assets and impairment accounting for fixed assets and other matters. It states that there were no material changes to the assumptions at the end of the previous fiscal year.
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Accounting Estimates Assuming the Impact of COVID-19 Would Continue through February 2021 | UOGroup CO.,LTD. (2683) | Komori