Accounting estimate assumption that the impact of COVID-19 would gradually recover from September 2020
First written in FY2021-Q1. 6 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 in the disclosures of accounting estimates and the assumptions used in those estimates in the section “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the securities report for the previous consolidated fiscal year.」
It reconfirms that there have been no material changes from the annual securities report for the previous consolidated fiscal year to the accounting estimates and their underlying assumptions. - FY2023RestatedAnnual report
「Although it remains difficult to predict how COVID-19 will spread in the future or when it will subside, the Company assumes that its impact will be limited.」
The accounting estimates continue to be based on the assumption that the impact of COVID-19 will be limited. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 described in the “Significant Accounting Estimates” section of the annual securities report for the previous fiscal year.」
It reconfirms that there have been no material changes from the previous fiscal year to the assumptions underlying the accounting estimates regarding the impact of COVID-19 on sales and other items. - FY2022-Q3RestatedAnnual report
「There have been no significant changes to the assumptions regarding the impact of COVID-19 described in the additional information section of the securities report for the previous fiscal year.」
It reconfirms that there have been no material changes from the previous fiscal year to the assumptions underlying the accounting estimates regarding the impact of COVID-19 on sales and other items. - FY2022-Q1RestatedAnnual report
「There have been no significant changes to the assumptions regarding the impact of COVID-19 described in the additional information section of the securities report for the previous fiscal year.」
It confirms that there have been no material changes from the previous fiscal year to the assumptions underlying the accounting estimates regarding the impact of COVID-19 on sales and other items. - FY2021Assuming an impact lasting approximately one yearAnnual report
「In its accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, the Company assumes, based on information available when preparing the financial statements, that the impact of COVID-19 on sales and other items will continue for approximately one year.」
Regarding the impact of COVID-19 on sales and other items, the accounting estimate is based on the assumption that the impact will continue “for approximately one year.” - FY2021-Q3RestatedAnnual report
「In its accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, the Company assumes, based on information available when preparing the quarterly financial statements, that the impact of COVID-19 on sales and other items will continue through the end of the fiscal year ending February 2021.」
It reconfirms the accounting estimate that the impact of COVID-19 on sales and other items will continue through the end of the fiscal year ending February 2021. - FY2021-Q2Changed from an assumption of recovery to an assumption that the impact would continue through the end of the fiscal year ending February 2021Annual report
「In its accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, the Company assumes, based on information available when preparing the quarterly financial statements, that the impact of COVID-19 on sales and other items will continue through the end of the fiscal year ending February 2021.」
The assumption was changed from “gradual recovery from September 2020” in the previous quarter to an assumption that the impact would continue through the end of the fiscal year ending February 2021, extending the period of impact in the accounting estimates. - FY2021-Q1First statedAnnual report
「In its accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, the Company assumes, based on information available when preparing the quarterly financial statements, that the impact of COVID-19 on sales and other items will gradually recover from September 2020. No material changes have been made to the assumptions at the end of the previous fiscal year.」
For the recoverability of deferred tax assets and impairment accounting for fixed assets, among other matters, it assumes that the impact of COVID-19 on sales and other items will gradually recover from September 2020.