Nitto Boseki (3110) · FactRestated
Accounting estimate assumptions reflecting the impact of COVID-19
First written in FY2020. 1 of 3 entries say "Softened", first in FY2022. Latest entry: FY2023-Q1.
3entries
3years
0from disclosures
How it moved
Same theme, other companies
Accounting Estimates Based on Assumptions Regarding COVID-19A theme 597 companies write about · 468 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 600 threads.Full recordFilings, disclosures and news, newest first
- FY2023-Q1RestatedAnnual report
「前連結会計年度の有価証券報告書の（追加情報）（新型コロナウイルス感染拡大の影響に関する会計上の見積り）に記載した新型コロナウイルス感染症の影響について重要な変更はありません。」
新型コロナウイルス感染症の影響に関する会計上の見積りについて、前年度から重要な変更がないとしている。 - FY2022SoftenedAnnual report
「新型コロナウイルス感染症の影響は一定期間継続し業績に影響を及ぼす可能性があるものの、現時点において会計上の見積りに重要な影響を与えるものではないと判断しております。」
新型コロナウイルス感染症の影響が継続する可能性は残す一方、現時点では会計上の見積りに重要な影響はないとの判断に変化している。 - FY2020First statedAnnual report
「Although the degree of impact of the COVID-19 pandemic on the group's businesses differs by business, our accounting estimates are based on the assumption that the impact will peak during the first half of the next consolidated fiscal year and then recover gradually toward the end of that fiscal year.」
For the first time, discloses the assumption that the impact of COVID-19 would peak in the first half of the following fiscal year and then recover when estimating impairment of fixed assets and recoverability of deferred tax assets.