Komori
Nippon Air Conditioning Services (4658) · PolicyRestated

Adoption of the Accounting Standard for Disclosure of Accounting Estimates

First written in FY2021. 12 of 13 entries say "Restated". Latest entry: FY2026-H1.

13entries
5years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2021 – FY2026-H12021: 320212022: 320222023: 320232024: 220242025: 22025
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 525 companies write about · 0 as a headwind · 15 as a tailwind

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

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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 525 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  2. FY2025RestatedAnnual report

    「The consolidated financial statements of the group are prepared in accordance with the Regulations Concerning the Terminology, Forms and Preparation Methods of Consolidated Financial Statements and presented in accordance with the Ordinance for Enforcement of the Construction Business Act.」

    The company discloses retirement benefit obligations and deferred tax assets as significant accounting estimates and continues its policy of disclosing estimates and assumptions.
  3. 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  4. 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  5. 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  6. FY2024-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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  7. FY2023-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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  8. 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  9. 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  10. 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  11. 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  12. 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 states that there have been no material changes from the previous fiscal year’s securities report regarding accounting estimates and the related assumptions.
  13. FY2021First statedAnnual report

    「We applied the Accounting Standard for Disclosure of Accounting Estimates to the consolidated financial statements for the fiscal year-end of the current consolidated fiscal year and included notes on significant accounting estimates in the consolidated financial statements.」

    From the end of the current fiscal year, the company applied the accounting standard for disclosures of accounting estimates and disclosed the estimation methods, key assumptions and impact on the following fiscal year for liabilities related to retirement benefits and deferred tax assets.
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When this could move next
Nippon Air Conditioning Services's next results are scheduled for 2026-10-30. Read the earnings preview
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