Change in accounting estimate assumptions regarding the impact of COVID-19
First written in FY2021-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q1.
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
60 other companies' latest entry also says "Restated".
- FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the previous consolidated fiscal year’s annual securities report under “Accounting estimates affected by the spread of COVID-19.”」
The company stated that there had been no material change from the end of the previous fiscal year in the accounting estimate assumptions regarding the timing of the containment of COVID-19 and other matters. - FY2021-Q2First statedAnnual report
「The company had previously assumed that the impact on its business would have largely subsided by the end of the fiscal year, but changed this assumption to one that the impact would continue for a certain period beyond the following consolidated fiscal year, and made its accounting estimates accordingly.」
Regarding the business impact of COVID-19, the company explicitly stated for the first time that it had changed its accounting estimate assumption from containment by the end of the fiscal year to continuation for a certain period beyond the following consolidated fiscal year.