No Material Changes to Accounting Estimates Related to the Impact of COVID-19
First written in FY2021-Q3. 4 of 7 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
53 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The estimates and assumptions that materially affect the amounts recognized in the condensed quarterly consolidated financial statements are, in principle, the same as those of the previous consolidated fiscal year.」
While continuing to review estimates in light of the impact of the spread of COVID-19, the material estimates and assumptions remain, in principle, the same as those of the previous fiscal year. - FY2022Extended the assumption of a continuing impact through the fiscal year ending March 2023Annual report
「In Japan, the Group estimated future cash flows on the assumption that demand would continue to be affected to a certain extent by a resurgence of COVID-19 through the fiscal year ending March 2023.」
The company explicitly states that the assumptions concerning the impact of COVID-19 on future cash flows will continue through the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「The estimates and assumptions that materially affect the amounts recognized in the condensed quarterly consolidated financial statements are, in principle, the same as those of the previous consolidated fiscal year.」
While continuing to review estimates in light of the impact of COVID-19, the material estimates and assumptions are, in principle, the same as those of the previous fiscal year. - FY2022-Q2RestatedAnnual report
「The estimates and assumptions that materially affect the amounts recognized in the condensed quarterly consolidated financial statements are, in principle, the same as those of the previous consolidated fiscal year.」
While continuing to review estimates in light of the impact of COVID-19, the material estimates and assumptions are, in principle, the same as those of the previous fiscal year. - FY2022-Q1RestatedAnnual report
「The estimates and assumptions that materially affect the amounts recognized in the condensed quarterly consolidated financial statements are, in principle, the same as those of the previous consolidated fiscal year.」
While continuing to review estimates in light of the impact of COVID-19, the material estimates and assumptions for the first quarter are, in principle, the same as those of the previous fiscal year. - FY2021ReframedAnnual report
「Following a review based on information concerning COVID-19 and various measures taken by the national and local governments, we estimated future cash flows on the assumption that the impact would continue through the fiscal year ending March 2022.」
The focus has shifted from the statement that there were no material changes to the previous fiscal year's estimates to explicitly stating that future cash flows were estimated on the assumption that the impact of COVID-19 would continue through the fiscal year ending March 2022. - FY2021-Q3First statedAnnual report
「During the nine-month period ended December 31, no material changes were made to the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
The company reviewed its estimates in light of the resurgence of COVID-19 and declarations of a state of emergency and requests to shorten operating hours, but states that there were no material changes to the accounting estimates described in the previous fiscal year's securities report.