Impact of the spread of COVID-19 on operating results and cash management
First written in FY2020. 11 of 13 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 4 of 13 companies on the "Worse" side.
8 other companies' latest entry also says "Dropped".
- FY2024DroppedAnnual report
「As social and economic activity continued to normalise following the COVID-19 pandemic, the economy entered a gradual recovery trend.」
The description specifically addressing the impact of the spread of the infectious disease on operating results and cash management was removed from the current year's risk list. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating performance or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the business and other risks described in the annual securities report for the previous fiscal year.」
No significant changes were indicated during the quarter regarding the impact of the spread of COVID-19 on operating results and cash management. - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
No significant changes were indicated during the quarter regarding the impact of the spread of COVID-19 on operating results and cash management. - FY2023RestatedAnnual report
「At the end of the current consolidated fiscal year, the company made estimates on the assumption that the impact of COVID-19 would remain limited and believes that it has not had a material impact on the consolidated financial statements.」
The company continues to assume that the impact of the spread of the infectious disease on operating results, cash management and accounting estimates will remain limited. - FY2022RestatedAnnual report
「The Group's earnings forecasts and medium-term management plan were prepared on the assumption that the impact of COVID-19 would remain limited.」
The company continues to describe the risk that the spread of the infectious disease could affect operating results, its financial position and cash flows, while assuming in its plans that the impact will remain limited. - FY2022-Q3RestatedAnnual report
「Regarding accounting estimates, including the recoverability of deferred tax assets, and future operating results, the company continues to regard the impact of the spread of COVID-19 as limited.」
The company continues to state that the impact of the spread of the infectious disease on accounting estimates and future operating results and other matters is expected to remain limited. - FY2022-Q2RestatedAnnual report
「Regarding accounting estimates, including the recoverability of deferred tax assets, and future operating results, the company continues to regard the impact of the spread of COVID-19 as limited.」
The company continues to state that the impact of the spread of the infectious disease on accounting estimates and future operating results and other matters is expected to remain limited. - FY2022-Q1RestatedAnnual report
「Regarding accounting estimates, including the recoverability of deferred tax assets, and future operating results, the company continues to regard the impact of the spread of COVID-19 as limited.」
The company continues to state that the impact of the spread of the infectious disease on accounting estimates and future operating results and other matters is expected to remain limited. - FY2021RestatedAnnual report
「The Group's earnings forecasts and medium-term management plan were prepared on the assumption that the impact of COVID-19 would remain limited.」
The company continues to describe the risk that the spread of the infectious disease could affect operating results, its financial position and cash flows, together with the planning assumption that the impact will remain limited. - FY2021-Q3RestatedAnnual report
「Regarding accounting estimates, including the recoverability of deferred tax assets, and future operating results, the company continues to regard the impact of the spread of COVID-19 as limited.」
The company continues to state that the impact of the spread of the infectious disease on accounting estimates and future operating results and other matters is expected to remain limited. - FY2021-Q2RestatedAnnual report
「Regarding accounting estimates, including the recoverability of deferred tax assets, and future operating results, the company continues to regard the impact of the spread of COVID-19 as limited.」
The company continues to state that the impact of the spread of the infectious disease on accounting estimates and future operating results is expected to remain limited. - FY2021-Q1RestatedAnnual report
「Regarding accounting estimates, including the recoverability of deferred tax assets, and future operating results, the company continues to regard the impact of the spread of COVID-19 as limited.」
The company continues to state that the impact of the spread of COVID-19 on accounting estimates and future operating results is expected to remain limited. - FY2020First statedAnnual report
「The Group's earnings forecasts and medium-term management plan were prepared on the assumption that the impact of COVID-19 would remain limited.」
The company newly describes the possibility that a prolonged spread of the infectious disease could adversely affect its financial position, operating results and cash flows, together with the assumptions underlying its earnings forecasts and medium-term plan.