Komori
Atomix (4625) · PolicyRestated

Continued Assessment of Accounting Estimates Related to COVID-19

First written in FY2021-Q2. 9 of 10 entries say "Restated". Latest entry: FY2023-Q3.

10entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q2 – FY2023-Q32020: 120202021: 420212022: 420222023: 12023
Same theme, other companies
Assumptions for Accounting Estimates Related to COVID-19A theme 101 companies write about · 47 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.

67 other companies' latest entry also says "Restated".

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 101 companies compared. The sentences above are computed from all 101.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「Although it remains difficult to reasonably predict when this infectious disease will subside, the assumptions underlying the accounting estimates of our group have not changed materially from those described in the securities report for the previous consolidated fiscal year.」

    The company continues to state that it is difficult to predict when the infectious disease will subside and that there have been no material changes in the assumptions underlying the accounting estimates.
  2. FY2023-Q2RestatedAnnual report

    「Although it remains difficult to reasonably predict when this infectious disease will subside, the assumptions underlying the accounting estimates of our group have not changed materially from those described in the securities report for the previous consolidated fiscal year.」

    The company continues to state that it is difficult to predict when the infectious disease will subside and that there have been no material changes in the assumptions underlying the accounting estimates.
  3. FY2023-Q1RestatedAnnual report

    「Although it remains difficult to reasonably predict when this infectious disease will subside, the assumptions underlying the accounting estimates of our group have not changed materially from those described in the securities report for the previous consolidated fiscal year.」

    The company continues to state that it is difficult to predict when the infectious disease will subside and that there have been no material changes in the assumptions underlying the accounting estimates.
  4. FY2022RestatedAnnual report

    「The global spread of COVID-19 continues, making it difficult to forecast when it will subside, but at present we have assumed that its impact on our group's business activities is immaterial,」

    Although the timing of the infectious disease's subsiding is considered difficult to predict, accounting estimates continue to be made on the assumption that its impact on business activities is immaterial.
  5. FY2022-Q3RestatedAnnual report

    「Although it remains difficult to reasonably predict when this infectious disease will subside, the assumptions underlying the accounting estimates of our group have not changed materially from those described in the securities report for the previous consolidated fiscal year.」

    The company continues to state that it is difficult to predict when the infectious disease will subside and that there have been no material changes in the assumptions underlying the accounting estimates.
  6. FY2022-Q2RestatedAnnual report

    「Although it remains difficult to reasonably predict when this infectious disease will subside, the assumptions underlying the accounting estimates of our group have not changed materially from those described in the securities report for the previous consolidated fiscal year.」

    The company continues to state that it is difficult to predict when the infectious disease will subside and that the assumptions underlying the accounting estimates have not changed materially.
  7. FY2022-Q1RestatedAnnual report

    「Although it remains difficult to reasonably predict when this infectious disease will subside, the assumptions underlying the accounting estimates of our group have not changed materially from those described in the securities report for the previous consolidated fiscal year.」

    The company continues to state that it is difficult to predict when the infectious disease will subside and that the assumptions underlying the accounting estimates have not changed materially.
  8. FY2021RestatedAnnual report

    「The global spread of COVID-19 continues, making it difficult to forecast when it will subside, but at present we have assumed that its impact on our group's business activities is immaterial,」

    While it is difficult to predict when the infectious disease will subside, accounting estimates for deferred tax assets, impairment and other items are being made on the assumption that its impact on business activities is immaterial.
  9. FY2021-Q3RestatedAnnual report

    「Although it remains difficult to reasonably predict when this infectious disease will subside, the assumptions underlying the accounting estimates of our group have not changed materially from those described in the securities report for the previous consolidated fiscal year.」

    Although the difficulty of predicting when the infectious disease will subside continues, the assumptions underlying the accounting estimates have not changed materially from the previous consolidated fiscal year.
  10. FY2021-Q2First statedAnnual report

    「Although it remains difficult to reasonably predict when this infectious disease will subside, the assumptions underlying the accounting estimates of our group have not changed materially from those described in the securities report for the previous consolidated fiscal year.」

    Although it is difficult to reasonably predict when COVID-19 will subside, it is stated that the assumptions underlying the accounting estimates have not changed materially from the previous consolidated fiscal year.
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Atomix's next results are scheduled for 2026-11-12. Read the earnings preview
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