Komori
Hotman (3190) · FactRestated

Adoption of Disclosures on Accounting Estimates

First written in FY2021. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.

5entries
5years
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ProgressHeldSoftenedWorseRestatedFY2021 – FY2026-H12021: 120212022: 120222023: 120232024: 120242025: 12025
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 569 companies write about · 0 as a headwind · 16 as a tailwind

33 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 569 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「There were no material changes from the previous fiscal year in the description of accounting estimates and the assumptions used in those estimates in the section titled "Analysis of Financial Position, Operating Results and Cash Flows by Management" in the previous fiscal year's annual securities report.」

    The company reconfirmed that there had been no material changes from the previous fiscal year in its accounting estimates or the assumptions used in those estimates.
  2. FY2024-Q3RestatedAnnual report

    「There were no material changes from the previous fiscal year in the description of accounting estimates and the assumptions used in those estimates in the section titled "Analysis of Financial Position, Operating Results and Cash Flows by Management" in the previous fiscal year's annual securities report.」

    The company reconfirmed that there had been no material changes from the previous fiscal year in its accounting estimates or the assumptions used in those estimates.
  3. FY2023-Q3RestatedAnnual report

    「There were no material changes from the previous fiscal year in the description of accounting estimates and the assumptions used in those estimates in the section titled "Analysis of Financial Position, Operating Results and Cash Flows by Management" in the previous fiscal year's annual securities report.」

    The company reconfirmed that there had been no material changes from the previous fiscal year in its accounting estimates or the assumptions used in those estimates.
  4. FY2022-Q3RestatedAnnual report

    「There were no material changes from the previous fiscal year in the description of accounting estimates and the assumptions used in those estimates in the section titled "Analysis of Financial Position, Operating Results and Cash Flows by Management" in the previous fiscal year's annual securities report.」

    The company disclosed that there had been no material changes from the previous fiscal year in its accounting estimates or the assumptions used in those estimates.
  5. FY2021First statedAnnual report

    「We applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) to the financial statements for the fiscal year-end and included notes on significant accounting estimates.」

    Beginning at the end of the current fiscal year, the company applied the notes on accounting estimates and disclosed key assumptions concerning impairment of fixed assets.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Hotman's next results are scheduled for 2026-10-30. Read the earnings preview
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