Accounting estimates based on the assumption of demand recovery from July 2021 onward
First written in FY2021-Q3. 4 of 7 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「There have been no significant changes to the assumptions concerning the impact of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2023ReframedAnnual report
「The Group assumes that demand will continue to recover gradually from April 2023 onward and has incorporated this impact into its business plan」
The accounting assumption for demand recovery related to COVID-19 was updated from April 2022 onward to April 2023 onward. - FY2023-Q2RestatedAnnual report
「There have been no significant changes to the assumptions concerning the impact of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2022ReframedAnnual report
「The Group assumes that demand will recover gradually from April 2022 onward and has incorporated this impact into its business plan」
The accounting assumption for demand recovery was changed from July 2021 onward to April 2022 onward. - FY2022-Q3RestatedAnnual report
「There have been no significant changes to the assumptions concerning the impact of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no significant changes to the assumptions concerning the impact of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2021-Q3First statedAnnual report
「The Group assumes that demand will recover gradually from July 2021 onward and has made accounting estimates, including estimates of impairment losses on fixed assets and the recoverability of deferred tax assets, based on this assumption.」
Amid the absence of a consensus on when the COVID-19 pandemic will subside, the Company assumes that demand will recover from July 2021 onward and uses this assumption in estimating impairment losses on fixed assets and the recoverability of deferred tax assets.