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Toho Acetylene (4093) · PolicyRestated

Accounting Estimates Based on Assumptions Regarding the Impact of the Infection

First written in FY2021-Q2. 10 of 12 entries say "Restated". Latest entry: FY2026-H1.

12entries
6years
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ProgressHeldSoftenedWorseRestatedFY2021-Q2 – FY2022-Q3RestatedFY2023-Q1 – FY2026-H12020: 12021: 320212022: 420222023: 120232024: 220242025: 12025
Same theme, other companies
Accounting estimates based on assumptions regarding COVID-19A theme 681 companies write about · 540 as a headwind · 0 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 685 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-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 company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates or the assumptions used in those estimates.
  2. 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 company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates or the assumptions used in those estimates.
  3. 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 company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates or the assumptions used in those estimates.
  4. 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 company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates or the assumptions used in those estimates.
  5. 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 company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates and assumptions used, including those related to the impact of the infectious disease.
  6. FY2023-Q1RestatedAnnual 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 company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates and assumptions, including those related to the impact of the infectious disease.
  7. FY2022SoftenedAnnual report

    「In the following consolidated fiscal year, as efforts are made to balance preventing the spread of the infectious disease with economic activity, the company expects economic activity to move toward normalization and the impact of the infectious disease to gradually diminish in the second half of the fiscal year.」

    The assumption has shifted from the previous assumption that the severe business environment would continue to the assumption that economic activity will normalize and the impact of the infectious disease will diminish in the following fiscal year.
  8. FY2022-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 company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates, including those related to the impact of the infectious disease, or in the assumptions used in those estimates.
  9. FY2022-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 company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates, including those related to the impact of the infectious disease, or in the assumptions used in those estimates.
  10. FY2022-Q1RestatedAnnual 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 company stated that there had been no material changes from the previous fiscal year in the accounting estimates and assumptions, including those related to the impact of the infectious disease.
  11. FY2021-Q3RestatedAnnual report

    「The estimates were prepared on the assumption that the severe business environment caused by the infectious disease would continue for at least part of the second half of the fiscal year ending March 2021.」

    The company reiterated its policy of making accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the severe business environment caused by the infectious disease would continue for part of the second half of the fiscal year ending March 2021.
  12. FY2021-Q2First statedAnnual report

    「The estimates were prepared on the assumption that the severe business environment caused by the infectious disease would continue for at least part of the second half of the fiscal year ending March 2021.」

    Regarding the impact of COVID-19, the company made accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the severe business environment would continue for part of the second half of the fiscal year ending March 2021.
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When this could move next
Toho Acetylene's next results are scheduled for 2026-11-12. Read the earnings preview
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