Uncertainty in Accounting Estimates Due to Infectious Diseases, Natural Disasters and the International Situation
First written in FY2022. 7 of 8 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 5 of 22 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- 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 in its accounting estimates or the assumptions used in making them. - FY2025RestatedAnnual report
「These estimates continue to be evaluated and reviewed, but actual results may differ from the estimates due to changes in the environment, including unforeseen events such as natural disasters and the spread of infectious diseases that have a substantial impact on economic activity.」
The company continues to disclose that accounting estimates may differ from actual results due to natural disasters, the spread of infectious diseases and changes in the economic environment. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes from the previous fiscal year in its accounting estimates or the assumptions used in making them. - 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 in its accounting estimates or the assumptions used in making them. - 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 in its accounting estimates or the assumptions used in making them. - FY2023RestatedAnnual report
「These estimates continue to be evaluated and reviewed, but actual results may differ from the estimates due to changes in the environment, including unforeseen events such as natural disasters and the spread of infectious diseases that have a substantial impact on economic activity.」
The company continues to disclose that accounting estimates may differ from actual results due to natural disasters, the spread of infectious diseases and changes in the economic environment. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes from the previous fiscal year in its accounting estimates or the assumptions used in making them. - FY2022First statedAnnual report
「These estimates continue to be evaluated and reviewed, but actual results may differ from the estimates due to changes in the environment, including unforeseen events such as natural disasters and the spread of infectious diseases that have a substantial impact on economic activity.」
The company separately discloses that actual results for accounting estimates, including inventory, impairment of fixed assets and deferred tax assets, may differ from estimates due to natural disasters, the spread of infectious diseases and changes in the economic environment.