Estimates for impairment of fixed assets and recoverability of deferred tax assets based on COVID-19 assumptions
First written in FY2021-Q2. 10 of 12 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual 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 were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2024-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 to its accounting estimates or the underlying assumptions. - FY2023WorsenedAnnual report
「Although the impact of COVID-19 is gradually easing, the Company expects it to continue to some extent in the fiscal year following the current fiscal year, as does the continuing impact of the prolonged situation in Ukraine on resource prices and other factors.」
The Company has incorporated into the assumptions underlying its accounting estimates the continuing impact of the prolonged situation in Ukraine and resource prices, in addition to the impact of the pandemic. - 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 stated that there had been no material changes from the previous fiscal year to its accounting estimates or the underlying assumptions. - 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 states that there have been no material changes since the previous fiscal year in its accounting estimates and assumptions based on COVID-19 and other infectious diseases. - 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 to its accounting estimates or the underlying assumptions. - FY2022-Q3RestatedAnnual report
「There have been no material changes since the previous fiscal year to the assumptions concerning the impact of the spread of COVID-19 described under “Additional Information” in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes since the previous fiscal year in its accounting estimates for impairment of fixed assets, deferred tax assets and other items based on the assumption of the COVID-19 pandemic. - FY2022-Q2RestatedAnnual report
「There have been no material changes since the previous fiscal year to the assumptions concerning the impact of the spread of COVID-19 described under “Additional Information” in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes since the previous fiscal year in its accounting estimates for impairment of fixed assets, deferred tax assets and other items based on the assumption of the COVID-19 pandemic. - FY2022-Q1RestatedAnnual report
「There have been no material changes since the previous fiscal year to the assumptions concerning the impact of the spread of COVID-19 described under “Additional Information” in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes since the previous fiscal year in its accounting estimates for impairment of fixed assets, deferred tax assets and other items based on the impact of COVID-19. - FY2021RestatedAnnual report
「The Company makes accounting estimates, including measurements of impairment losses on fixed assets and the recoverability of deferred tax assets, based on the assumption that the spread of COVID-19 will gradually improve with the start of vaccinations, but will continue to affect the Company for a certain period from the fiscal year following the current fiscal year onward.」
The Company has reaffirmed its policy of estimating impairment measurements and the recoverability of deferred tax assets on the assumption that the impact of the pandemic will continue for a certain period from the fiscal year following the current fiscal year onward. - FY2021-Q3RestatedAnnual report
「Although the state of emergency declared in response to the spread of COVID-19 has been lifted, further outbreaks are anticipated. Accordingly, the Company makes its accounting estimates on the assumption that the economy will begin a full-scale recovery from the fiscal year following the current fiscal year onward.」
The Company has reaffirmed its policy of estimating impairment measurements and the recoverability of deferred tax assets on the assumption that the economy will begin a full-scale recovery from the fiscal year following the current fiscal year onward, while anticipating a further spread of COVID-19. - FY2021-Q2First statedAnnual report
「The Company makes accounting estimates, including measurements of impairment losses on fixed assets and the recoverability of deferred tax assets, based on information available when the financial statements are prepared. Although the state of emergency declared in response to the spread of COVID-19 has been lifted, further outbreaks are anticipated. Accordingly, the Company makes its accounting estimates on the assumption that the business will begin a full-scale recovery from the fiscal year following the current fiscal year onward. If the timing of the end of the COVID-19 pandemic or its impact on the economic environment changes significantly, the Company's financial position and operating results from the fiscal year following the current fiscal year onward may be affected.」
The Company estimates impairment of fixed assets and the recoverability of deferred tax assets on the assumption that the COVID-19 pandemic will recover fully from the fiscal year following the current fiscal year onward, and discloses the potential impact on its financial position and operating results if the timing of the pandemic's end or the economic environment changes.