Change in the Estimate of the Provision for Bonuses amid COVID-19
First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
39 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There were no material changes to the assumptions concerning the impact of COVID-19 and the accounting estimates described in the notes to the previous fiscal year's securities report under Additional Information.」
It was reconfirmed that there were no material changes to the accounting assumptions and estimates concerning COVID-19. - FY2022-Q3RestatedAnnual report
「As a result of this change, operating profit, ordinary profit and profit before income taxes for the nine months ended in the current third quarter each increased by ¥587 million.」
The change in the estimate for the provision for bonuses based on the COVID-19 situation, and its ¥587 million impact on each profit measure, were reconfirmed. - FY2022-Q2First statedAnnual report
「During the first-quarter consolidated accounting period, as the spread of COVID-19 showed no signs of subsiding, the estimate for the provision for bonuses recognized in the previous consolidated fiscal year was changed. As a result, operating profit, ordinary profit and profit before income taxes for the six months ended in the current second quarter each increased by ¥587 million.」
The estimate for the provision for bonuses was changed in light of the COVID-19 situation, and the ¥587 million impact on operating profit, ordinary profit and profit before income taxes was disclosed.