Uncertainty in accounting estimates associated with the COVID-19 pandemic
First written in FY2020-Q3. 14 of 15 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2026-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 reconfirmed that there had been no significant changes from the previous fiscal year in accounting estimates and their underlying assumptions. - 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 reconfirmed that there had been no significant changes from the previous fiscal year in accounting estimates and their underlying assumptions. - FY2024-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 reconfirmed that there had been no significant changes from the previous fiscal year in accounting estimates and their underlying assumptions. - 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 reconfirmed that there had been no significant changes from the previous fiscal year in accounting estimates and their underlying assumptions. - 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 reconfirmed that there had been no significant changes from the previous fiscal year in accounting estimates and their underlying assumptions. - 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 reconfirmed that there had been no significant changes from the previous fiscal year in accounting estimates and their underlying assumptions. - FY2022-Q3RestatedAnnual report
「There have been no significant changes to the additional information disclosed in the annual securities report for the previous consolidated fiscal year concerning accounting estimates associated with the spread of COVID-19.」
The Company has reconfirmed that there have been no significant changes from the previous fiscal year concerning accounting estimates associated with the spread of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no significant changes to the additional information disclosed in the annual securities report for the previous consolidated fiscal year concerning accounting estimates associated with the spread of COVID-19.」
The Company has reconfirmed that there have been no significant changes from the previous fiscal year concerning accounting estimates associated with the spread of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no significant changes to the additional information disclosed in the annual securities report for the previous consolidated fiscal year concerning accounting estimates associated with the spread of COVID-19.」
The Company has reconfirmed that there have been no significant changes from the previous fiscal year concerning accounting estimates associated with the spread of COVID-19. - FY2021RestatedAnnual report
「The assumption remains highly uncertain, and the timing of the end of the COVID-19 pandemic is unclear. Accordingly, if actual developments differ from the above assumption, the Group's operating results and financial position may be affected.」
While maintaining the assumption that the impact of the COVID-19 pandemic on impairment of fixed assets and the recoverability of deferred tax assets will be limited, the Company has reconfirmed the uncertainty. - FY2021-Q3RestatedAnnual report
「There have been no significant changes to the additional information disclosed in the annual securities report for the previous consolidated fiscal year concerning accounting estimates associated with the spread of COVID-19.」
The Company has reconfirmed that there have been no significant changes from the previous fiscal year concerning accounting estimates associated with the spread of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no significant changes to the additional information disclosed in the annual securities report for the previous consolidated fiscal year concerning accounting estimates associated with the spread of COVID-19.」
The Company has reconfirmed that there have been no significant changes from the previous fiscal year concerning accounting estimates associated with the spread of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no significant changes to the additional information disclosed in the annual securities report for the previous consolidated fiscal year concerning accounting estimates associated with the spread of COVID-19.」
The Company has reconfirmed that there have been no significant changes from the previous fiscal year concerning accounting estimates associated with the spread of COVID-19. - FY2020RestatedAnnual report
「The assumption remains highly uncertain, and the timing of the end of the COVID-19 pandemic is unclear. Accordingly, if actual developments differ from the above assumption, the Group's operating results and financial position may be affected.」
While maintaining the assumption that the impact of the COVID-19 pandemic on impairment of fixed assets and the recoverability of deferred tax assets will be limited, the Company has reconfirmed the uncertainty and the possibility of an impact on business results. - FY2020-Q3First statedAnnual report
「The change is expected to continue for a certain period after the end of the third quarter of the current fiscal year. However, the Company believes that the impact on accounting estimates, such as impairment of fixed assets and the recoverability of deferred tax assets, will be limited due to the implementation of monetary and fiscal policies in countries around the world and the resumption of economic activity in various regions. The assumption remains highly uncertain, and the timing of the end of the COVID-19 pandemic is unclear. Accordingly, if actual developments differ from the above assumption, the Group's operating results and financial position may be affected.」
For the first time, the Company disclosed that market volatility associated with the spread of COVID-19 could affect accounting estimates, such as impairment of fixed assets and the recoverability of deferred tax assets. While it currently considers the impact limited, it states that the timing of the end of the pandemic is unclear and the assumption is highly uncertain.