Accounting Estimates Based on the Assumption of Recovery from COVID-19 by Fiscal Year-End
First written in FY2021-Q1. 8 of 10 entries say "Restated". Latest entry: FY2025-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2025-Q1RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and assumptions used in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" in the annual securities report for the previous fiscal year.」
The company continued to state that there were no material changes to the accounting estimates for the previous fiscal year or the assumptions used in them. - FY2024-Q3RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and assumptions used in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" in the annual securities report for the previous fiscal year.」
The company continued to state that there were no material changes to the accounting estimates for the previous fiscal year or the assumptions used in them. - FY2023RestatedAnnual report
「For this plan, we assume that the impact of COVID-19 will be minor.」
The assumption that the impact of COVID-19 will be minor continued to be used in accounting estimates relating to impairment of fixed assets and the recoverability of deferred tax assets. - FY2023-Q3RestatedAnnual report
「There were no material changes to the significant accounting estimates described in the annual securities report for the previous consolidated fiscal year or to the assumptions used in those estimates.」
The company continued to state that there were no material changes to the accounting estimates and assumptions relating to the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There were no material changes to the significant accounting estimates described in the annual securities report for the previous consolidated fiscal year or to the assumptions used in those estimates.」
The company continued to state that there were no material changes to the accounting estimates and assumptions relating to the impact of COVID-19. - FY2022-Q3RestatedAnnual report
「Because performance during the nine-month period of the current third quarter has progressed smoothly, we assume that the impact of COVID-19 on our group's business activities going forward will be minor. Accordingly, accounting estimates, including judgments regarding impairment of fixed assets and the recoverability of deferred tax assets, for the nine-month period of the current third quarter were made based on this assumption.」
The company continued to make accounting estimates, including judgments regarding impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of COVID-19 on business would be minor. - FY2022-Q1ReframedAnnual report
「Because performance during the nine-month period of the current first quarter has progressed smoothly, we assume that the impact of COVID-19 on our group's business activities going forward will be minor. Accordingly, accounting estimates, including judgments regarding impairment of fixed assets and the recoverability of deferred tax assets, for the nine-month period of the current first quarter were made based on this assumption.」
The wording changed from the previous fiscal year's assumption of a "recovery toward the end of the consolidated fiscal year" to accounting estimates for the first quarter based on the assumption that the impact of COVID-19 on business would be minor. - FY2021-Q3RestatedAnnual report
「Although it is difficult to accurately predict when the impact of COVID-19 will subside, based on the above, during the nine-month period of the current third quarter, the company made accounting estimates, including judgments regarding impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact would recover toward the end of the current consolidated fiscal year.」
The company continued to make accounting estimates, including judgments regarding impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of COVID-19 would recover toward the end of the fiscal year. - FY2021-Q2RestatedAnnual report
「Our group's business activities were temporarily affected by the declaration of a state of emergency in response to COVID-19 and other factors. However, we assume that the situation will recover toward the end of the current consolidated fiscal year as a result of business activities implementing thorough infection-control measures.」
The company continued to make accounting estimates, including judgments regarding impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of COVID-19 would recover toward the end of the fiscal year. - FY2021-Q1First statedAnnual report
「Our group's business activities were temporarily affected by the declaration of a state of emergency in response to COVID-19 and other factors. However, we assume that the situation will recover toward the end of the current consolidated fiscal year as a result of business activities implementing thorough infection-control measures.」
The company stated that accounting estimates, including judgments regarding impairment of fixed assets and the recoverability of deferred tax assets, were made based on the assumption that the impact of COVID-19 would recover toward the end of the current consolidated fiscal year.