Accounting Estimates Reflecting the Impact of COVID-19
First written in FY2020. 6 of 7 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2023-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there were no material changes to the information stated in the securities report for the previous consolidated fiscal year.」
It explains that there have been no material changes from the previous year's annual securities report regarding accounting estimates related to the impact of the spread of COVID-19. - FY2022RestatedAnnual report
「As it is currently difficult to predict when the situation will subside, we are making accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the impact of the spread of infections will continue for a certain period.」
The company continues to make accounting estimates based on the assumption that the spread of COVID-19 will continue for a certain period. - FY2022-Q3RestatedAnnual report
「During the third quarter cumulative consolidated period, there were no material changes to the matters described in the annual securities report for the previous consolidated fiscal year.」
It explains that there have been no material changes from the previous year's annual securities report regarding accounting estimates related to the impact of the spread of COVID-19. - FY2022-Q2RestatedAnnual report
「During the second quarter cumulative consolidated period, there were no material changes to the matters described in the annual securities report for the previous consolidated fiscal year.」
It explains that there have been no material changes from the previous year's annual securities report regarding accounting estimates related to the impact of the spread of COVID-19. - FY2021-Q3RestatedAnnual report
「During the third quarter cumulative consolidated period, there were no material changes to the matters described in the annual securities report for the previous consolidated fiscal year.」
The company explains that there have been no material changes from the previous fiscal year in its accounting estimates concerning the impact of the spread of COVID-19. - FY2021-Q2RestatedAnnual report
「During the second quarter cumulative consolidated period, there were no material changes to the matters described in the annual securities report for the previous consolidated fiscal year.」
The company explains that there have been no material changes from the previous fiscal year in its accounting estimates concerning the impact of the spread of COVID-19. - FY2020First statedAnnual report
「As it is currently difficult to predict when the situation will subside, we have made accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the impact of the spread of infections will continue for a certain period.」
The company has disclosed for the first time that it made accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the spread of infections would continue for a certain period.