Accounting estimates based on the assumption of a gradual recovery from the impact of COVID-19
First written in FY2021-Q2. 4 of 9 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2026DroppedAnnual reportThis filing contains no statement regarding accounting estimates based on an assumption of a gradual recovery from the impact of COVID-19.
- FY2023-Q3SoftenedAnnual report
「Although it is difficult to predict when the COVID-19 situation will be brought under control and how market conditions will develop, accounting estimates are based on the assumption that the impact of the spread of COVID-19 would gradually recover during the fiscal year ending February 2024, although not completely.」
The assumption of a gradual recovery used in the accounting estimates was extended from the previous fiscal year ending February 2023 to the fiscal year ending February 2024. - FY2023-Q2RestatedAnnual report
「Although it is difficult to predict when the COVID-19 situation will be brought under control and how market conditions will develop, accounting estimates are based on the assumption that the impact of the spread of COVID-19 would gradually recover during the fiscal year ending February 2023, although not completely.」
The accounting-estimate assumption that the impact of COVID-19 would gradually recover during the fiscal year ending February 2023 has been maintained. - FY2023-Q1RestatedAnnual report
「Although it is difficult to predict when the COVID-19 situation will be brought under control and how market conditions will develop, accounting estimates are based on the assumption that the impact of the spread of COVID-19 would gradually recover during the fiscal year ending February 2023, although not completely.」
The accounting-estimate assumption that the impact of COVID-19 would gradually recover during the fiscal year ending February 2023 continues to be used, with no material change to the assumption indicated. - FY2022-Q3SoftenedAnnual report
「Although it is difficult to predict when the COVID-19 situation will be brought under control and how market conditions will develop, accounting estimates are based on the assumption that the impact of the spread of COVID-19 would gradually recover during the fiscal year ending February 2023, although not completely.」
The assumption of a gradual recovery used in the accounting estimates was extended from the previous fiscal year ending February 2022 to the fiscal year ending February 2023. The expected recovery timeline has been pushed back. - FY2022-Q2RestatedAnnual report
「Accounting estimates are based on the assumption that the impact of the spread of COVID-19 would gradually recover during the fiscal year ending February 2022, although not completely.」
The accounting-estimate assumption that the impact of COVID-19 would gradually recover during the fiscal year ending February 2022 has been maintained. - FY2022-Q1RestatedAnnual report
「Although it is difficult to predict when the COVID-19 situation will be brought under control and how market conditions will develop, accounting estimates are based on the assumption that the impact of the spread of COVID-19 would gradually recover during the fiscal year ending February 2022, although not completely. If future conditions diverge from this assumption, the Company's financial condition and operating results may be affected.」
The assumption used in the accounting estimates that the impact of COVID-19 would gradually recover during the fiscal year ending February 2022 has been maintained. - FY2021-Q3SoftenedAnnual report
「Although it is difficult to predict when the COVID-19 situation will be brought under control and how market conditions will develop, accounting estimates are based on the assumption that the impact of the spread of COVID-19 would gradually recover during the fiscal year ending February 2022, although not completely.」
The assumption regarding the timing of recovery used in the accounting estimates was extended from the previous fiscal year ending February 2021 to the fiscal year ending February 2022. The expected recovery timeline has been pushed back. - FY2021-Q2First statedAnnual report
「Although operations have resumed sequentially at certain stores since 25 May, it is difficult to predict when the situation will be brought under control and how market conditions will develop. Accordingly, accounting estimates are based on the assumption that the impact of the spread of COVID-19 would gradually recover during the fiscal year ending February 2021, although not completely. If future conditions diverge from this assumption, the Company's financial condition and operating results may be affected.」
The accounting estimates for the fiscal year ending February 2021 use the assumption that the impact of COVID-19 would gradually recover, although not completely, and describe the potential impact on financial condition and operating results if actual conditions diverge from the assumption.