Continuing the Accounting Estimate Assumptions Relating to the Impact of COVID-19
First written in FY2021-Q2. 10 of 13 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2025-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 has stated that there have been no material changes since the previous fiscal year to its accounting estimates and the underlying assumptions. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 described in the previous fiscal year's securities report under “Part 5. Financial Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes to the Consolidated Financial Statements (Significant Accounting Estimates).”」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 described in the previous fiscal year's securities report under “Part 5. Financial Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes to the Consolidated Financial Statements (Significant Accounting Estimates).”」
The filing reconfirms that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 described in the previous fiscal year's securities report under “Part 5. Financial Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes to the Consolidated Financial Statements (Significant Accounting Estimates).”」
The filing reconfirms that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2023ReframedAnnual report
「The impact of the spread of COVID-19 on revenue has primarily affected the number of cardiovascular-related surgical cases in the Tokyo metropolitan area. However, for the current consolidated fiscal year, the company assumes that activity will gradually recover through June 2025 following the downgrade of COVID-19 to Category 5 under the Infectious Diseases Control Law.」
The company has stated that its accounting-estimate assumption for recovery in the cardiovascular field in the Tokyo metropolitan area is for a gradual recovery through June 2025, reflecting the move to Category 5 under the Infectious Diseases Control Law. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 described in the previous fiscal year's securities report under “Part 5. Financial Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes to the Consolidated Financial Statements (Significant Accounting Estimates).”」
The filing reconfirms that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2022RestatedAnnual report
「In light of the continuing decline in non-urgent surgical and examination cases due to the spread of COVID-19 centered on the Tokyo metropolitan area, the group has described its assumption for the cardiovascular field in the Tokyo metropolitan area under “1. Goodwill Valuation.”」
The company has reflected the decline in surgical and examination cases in the cardiovascular field in the Tokyo metropolitan area in its assumptions regarding the impact of COVID-19 on accounting estimates. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 from those described in the previous fiscal year's securities report under “Part 5. Financial Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes to the Consolidated Financial Statements (Significant Accounting Estimates).”」
The filing reconfirms that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 from those described in the previous fiscal year's securities report under “Part 5. Financial Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes to the Consolidated Financial Statements (Significant Accounting Estimates).”」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 from those described in the previous fiscal year's securities report under “Part 5. Financial Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes to the Consolidated Financial Statements (Significant Accounting Estimates).”」
The filing reconfirms that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2021ReframedAnnual report
「The group had assumed that the impact of the spread of COVID-19 would gradually recover from the second quarter onward of the current consolidated fiscal year and continue through the end of that fiscal year. However, in light of the continuing decline in non-urgent surgical and examination cases due to the spread of infections centered on the Tokyo metropolitan area at the end of the fiscal year, the assumption for the cardiovascular field in the Tokyo metropolitan area has been changed to the assumption described in “1. Goodwill Valuation.”」
Regarding accounting estimates related to COVID-19, the assumption was changed from recovery within the fiscal year to a gradual recovery from January 2022 through June 2023 in the cardiovascular field in the Tokyo metropolitan area. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the notes to the previous fiscal year's securities report.」
The filing reconfirms that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2021-Q2First statedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the notes to the previous fiscal year's securities report.」
It states that there have been no material changes since the previous consolidated fiscal year in the assumptions underlying the accounting estimates for the impact of COVID-19.