Changes in Assumptions Regarding the Impact of COVID-19 Following Revisions to the Medium-Term Management Plan and Their Effect on Accounting Estimates
First written in FY2021-Q3. 7 of 9 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 disclosure states that there were no material changes from the previous fiscal year to the accounting estimates and the assumptions used. - 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 disclosure states that there were no material changes from the previous fiscal year to the accounting estimates and the assumptions used. - 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 disclosure states that there were no material changes from the previous fiscal year to the accounting estimates and the assumptions used. - 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 disclosure states that there were no material changes from the previous fiscal year to the accounting estimates and their assumptions. - FY2022-Q3RestatedAnnual report
「There were no material changes to the assumptions concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」
The disclosure states that there were no material changes from the previous fiscal year to the accounting assumptions concerning the impact of the spread of COVID-19. - FY2022-Q2RestatedAnnual report
「There were no material changes to the assumptions concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the securities report for the previous fiscal year.」
The disclosure states that there were no material changes from the previous fiscal year to the accounting assumptions concerning the impact of the spread of COVID-19. - FY2022-Q1RestatedAnnual report
「There were no material changes to the assumptions concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」
The disclosure states that there were no material changes from the previous fiscal year to the accounting assumptions concerning the impact of the spread of COVID-19. - FY2021AdvancedAnnual report
「Although orders in the renovation business were recovering toward fiscal 2022, conditions remained uncertain due to the spread of infections caused by virus variants and other factors. Based on an assessment using results during the COVID-19 pandemic, the Company recognized an impairment loss.」
In its significant accounting estimates, the Company assessed the impact of the COVID-19 pandemic on the renovation business and recognized an impairment loss on fixed assets of ¥16.774 million, including ¥14.555 million attributable to the renovation business. - FY2021-Q3First statedAnnual report
「Following the revision of the Group’s medium-term management plan dated 10 February 2021, the assumptions concerning the impact of the spread of COVID-19 described in the additional information to the securities report for the previous consolidated fiscal year were changed, but there was no material impact on accounting estimates.」
The disclosure states that the accounting assumptions concerning the impact of the spread of COVID-19 were changed following the revision of the medium-term management plan, but that there was no material impact on accounting estimates.