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Kose R.E. (3246) · FactRestated

Application of the Accounting Standard for Accounting Estimates

First written in FY2022. 8 of 9 entries say "Restated". Latest entry: FY2026.

9entries
5years
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ProgressHeldSoftenedWorseRestatedFY2022 – FY20262022: 220222023: 320232024: 220242025: 120252026: 12026
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 525 companies write about · 0 as a headwind · 15 as a tailwind

32 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 525 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「If changes in the business environment, including real estate market conditions, affect expected selling prices or expected construction costs and cause the net realizable value to fall below the carrying amount, an additional inventory write-down may be required.」

    The company reconfirmed its estimate of the net realizable value of inventories based on expected selling prices, expected construction costs and other factors, as well as the possibility of additional write-downs resulting from changes in market conditions.
  2. FY2025RestatedAnnual report

    「If changes in the business environment, including real estate market conditions, affect expected selling prices or expected construction costs and cause the net realizable value to fall below the carrying amount, an additional inventory write-down may be required.」

    The company reconfirmed its estimate of the net realizable value of inventories using expected selling prices, expected construction costs and other factors, as well as the possibility of additional write-downs resulting from changes in market conditions.
  3. FY2025-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.
  4. FY2024RestatedAnnual 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. It also described the valuation of inventories and the possibility of inventory write-downs.
  5. FY2024-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.
  6. 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.
  7. 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.
  8. FY2023-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.
  9. FY2022First statedAnnual report

    「The Accounting Standard for Accounting Estimates (Accounting Standard No. 31, 31 March 2020) has been applied from the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes on significant accounting estimates have been included in the consolidated financial statements.」

    The Accounting Standard for Accounting Estimates was applied from the consolidated financial statements for the end of the current consolidated fiscal year, and notes on significant accounting estimates were newly included.
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Application of the Accounting Standard for Accounting Estimates | KOSE R.E. Co.,Ltd. (3246) | Komori