Komori
Ohishi Sangyo (3943) · PolicyDropped

Accounting Estimates Based on Assumptions Regarding COVID-19

First written in FY2020. 8 of 12 entries say "Restated". Latest entry: FY2024.

12entries
5years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2020 – FY20242020: 320202021: 420212022: 420222023: 020232024: 12024
Same theme, other companies
Accounting Estimates Based on Assumptions Regarding COVID-19A theme 695 companies write about · 548 as a headwind · 0 as a tailwind

68 other companies' latest entry also says "Dropped".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 699 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2024DroppedAnnual report
    Regarding the accounting estimates based on the assumption that the impact of COVID-19 would continue, which had been described through the previous filing, no explicit description can be identified in this filing.
  2. FY2023-Q2RestatedAnnual report

    「Regarding accounting estimates, there have been no material changes to the assumptions concerning the impact of COVID-19 described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」

    The Company states that there have been no material changes to the previous year's accounting assumption that the impact of COVID-19 would continue.
  3. FY2023-Q1RestatedAnnual report

    「Regarding accounting estimates, there have been no material changes to the assumptions concerning the impact of COVID-19 described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」

    The Company states that there have been no material changes to the previous year's accounting assumption that the impact of COVID-19 would continue.
  4. FY2022Extension of the period during which the impact is expected to continue to the fiscal year ending March 2023Annual report

    「As COVID-19 is an event with a broad impact on corporate activities, the Group is making accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment of fixed assets, based on information from external sources and other information, and on the assumption that the impact will continue for a certain period of the fiscal year ending March 2023.」

    The period during which the impact of COVID-19 is assumed to continue in the accounting estimates has been extended from the fiscal year ending March 2022 to a certain period of the fiscal year ending March 2023.
  5. FY2022-Q3RestatedAnnual report

    「Regarding accounting estimates, there have been no material changes to the assumptions concerning the impact of COVID-19 described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」

    The Company states that there have been no material changes to the previous year's accounting assumption that the impact of COVID-19 would continue.
  6. FY2022-Q2RestatedAnnual report

    「Regarding accounting estimates, there have been no material changes to the assumptions concerning the impact of COVID-19 described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」

    The Company states that there have been no material changes to the previous year's accounting assumption that the impact of COVID-19 would continue.
  7. FY2022-Q1RestatedAnnual report

    「Regarding accounting estimates, there have been no material changes to the assumptions concerning the impact of COVID-19 described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」

    The Company states that there have been no material changes to the previous year's accounting assumption that the impact of COVID-19 would continue.
  8. FY2021Extension of the period during which the impact is expected to continueAnnual report

    「As COVID-19 is an event with a broad impact on corporate activities, the Group is making accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment of fixed assets, based on information from external sources and other information, and on the assumption that the impact will continue for a certain period of the fiscal year ending March 2022.」

    The period covered by the accounting estimates has been extended from the previous year's assumption of a certain period of the fiscal year ending March 2021 to an assumption that the impact will continue for a certain period of the fiscal year ending March 2022.
  9. FY2021-Q3RestatedAnnual report

    「Regarding accounting estimates, there have been no material changes to the assumptions concerning the impact of COVID-19 described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」

    The Company states that there have been no material changes to the previous year's accounting assumption that the impact of COVID-19 would continue.
  10. FY2021-Q2RestatedAnnual report

    「Regarding accounting estimates, there have been no material changes to the assumptions concerning the impact of COVID-19 described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」

    The Company states that there have been no material changes to the previous year's accounting assumption that the impact of COVID-19 would continue.
  11. FY2021-Q1RestatedAnnual report

    「Regarding accounting estimates, there have been no material changes to the assumptions concerning the impact of COVID-19 described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」

    The Company states that there have been no material changes to the previous year's assumption that the impact of COVID-19 would continue for a certain period of the fiscal year ending March 2021.
  12. FY2020First statedAnnual report

    「As COVID-19 is an event with a broad impact on corporate activities, the Group is making accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment of fixed assets, based on information from external sources and other information, and on the assumption that the impact will continue for a certain period of the fiscal year ending March 2021.」

    The Group is making accounting estimates regarding the recoverability of deferred tax assets and impairment of fixed assets based on the assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2021.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Ohishi Sangyo's next results are scheduled for 2026-11-13. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.