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BeMap (4316) · RiskRestated

Accounting Estimates Reflecting the Impact of COVID-19

First written in FY2020. 8 of 11 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2020 – FY2021-Q3RestatedFY2022-Q1 – FY2022-Q32020: 320202021: 420212022: 320222023: 12023
Same theme, other companies
Accounting Estimates Based on Assumptions Regarding COVID-19A theme 597 companies write about · 468 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.

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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 600 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2023. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」

    The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2023, with no material changes from the end of the previous fiscal year.
  2. FY2023-Q2RestatedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2023. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」

    The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2023, with no material changes from the end of the previous fiscal year.
  3. FY2023-Q1WorsenedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2023.」

    The company is making accounting estimates based on the assumption that the impact of COVID-19 will continue through a certain period during the fiscal year ending March 2023. Although it states that there have been no material changes in the assumptions from the end of the previous consolidated fiscal year, the assumed period has been extended from previously.
  4. FY2022-Q3RestatedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2022. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」

    The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2022, with no material changes from the end of the previous fiscal year.
  5. FY2022-Q2RestatedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2022. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」

    The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2022, with no material changes from the end of the previous fiscal year.
  6. FY2022-Q1RestatedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2022. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」

    The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2022, with no material changes from the end of the previous consolidated fiscal year.
  7. FY2021WorsenedAnnual report

    「Although the spread of COVID-19 is expected to potentially affect the company through a decline in orders and other factors, the group is making accounting estimates, including the recoverability of deferred tax assets, based on currently available information and on the assumption that these effects will continue for a certain period during the fiscal year ending March 2022. Because the impact of COVID-19 is highly uncertain, any change in the above assumptions could affect the group's future financial position and operating results.」

    The assumption that the impact of COVID-19 will continue through a certain period during the fiscal year ending March 2022 has been extended, and uncertainty in the accounting estimates remains.
  8. FY2021-Q3RestatedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2021. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」

    The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2021, with no material changes from the end of the previous consolidated fiscal year.
  9. FY2021-Q2RestatedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2021. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」

    The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2021, with no material changes from the end of the previous consolidated fiscal year.
  10. FY2021-Q1RestatedAnnual report

    「The group is making accounting estimates concerning the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2021. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」

    The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2021, with no material changes from the end of the previous fiscal year.
  11. FY2020First statedAnnual report

    「Although the spread of COVID-19 is expected to potentially affect the company through a decline in orders and other factors, the group is making accounting estimates, including the recoverability of deferred tax assets, based on currently available information and on the assumption that these effects will continue for a certain period during the fiscal year ending March 2021. Because the impact of COVID-19 is highly uncertain, any change in the above assumptions could affect the group's future financial position and operating results.」

    Based on the possibility of a decline in orders due to COVID-19, the company is estimating the recoverability of deferred tax assets and other items on the assumption that the impact will continue for a certain period during the fiscal year ending March 2021.
Moved together

"Mobility business development aligned with technology trends in MaaS and related fields" moved the same way as this thread, in the same document, in 2 of its 11 moves.

222★123
  1. ★This thread
  2. 1Mobility business development aligned with technology trends in MaaS and related fields2×
  3. 2Intra-year concentration of revenue and profit due to large projects being concentrated in the second half2×
  4. 3Downward pressure on the economy from concerns over slowing growth in emerging economies and the UK's withdrawal from the EU2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Accounting Estimates Reflecting the Impact of COVID-19 | BeMap,Inc. (4316) | Komori