Komori
Daido Steel (5471) · PolicyRestated

Assumptions for Accounting Estimates Concerning the Impact of the Spread of COVID-19

First written in FY2021-Q2. 6 of 7 entries say "Restated". Latest entry: FY2023-Q2.

7entries
3years
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ProgressHeldSoftenedWorseRestatedFY2021-Q2 – FY2023-Q22020: 120202021: 320212022: 32022
Same theme, other companies
Assumptions Used in Accounting Estimates for COVID-19A theme 69 companies write about · 33 as a headwind · 0 as a tailwind

46 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 69 companies compared. The sentences above are computed from all 69.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q2RestatedAnnual report

    「There have been no material changes to the accounting estimates concerning the impact of COVID-19 and the assumptions used in those estimates, as described under “Additional Information” in the securities report for the previous consolidated fiscal year.」

    The explanation that there have been no material changes in the accounting estimates and assumptions concerning the impact of COVID-19 is reiterated.
  2. FY2023-Q1RestatedAnnual report

    「There have been no material changes to the accounting estimates concerning the impact of COVID-19 and the assumptions used in those estimates, as described under “Additional Information” in the securities report for the previous consolidated fiscal year.」

    It is reiterated that there have been no material changes since the previous consolidated fiscal year in the accounting estimates and assumptions concerning the impact of COVID-19.
  3. FY2022RestatedAnnual report

    「Although it remains difficult to accurately predict the future spread of COVID-19 and the timing of its containment, accounting estimates related to impairment of property, plant and equipment and other items for the current consolidated fiscal year have been made based on the assumption that its impact will be limited.」

    Accounting estimates, including impairment of property, plant and equipment, were made on the assumption that the impact of COVID-19 would be limited, and it was reconfirmed that future financial statements could be affected depending on the status of containment.
  4. FY2022-Q2RestatedAnnual report

    「There have been no material changes to the accounting estimates concerning the impact of COVID-19 and the assumptions used in those estimates, as described under “Additional Information” in the securities report for the previous consolidated fiscal year.」

    The explanation that there have been no material changes in the accounting estimates and assumptions concerning the impact of COVID-19 is reiterated.
  5. FY2022-Q1RestatedAnnual report

    「There have been no material changes to the accounting estimates concerning the impact of COVID-19 and the assumptions used in those estimates, as described under “Additional Information” in the securities report for the previous consolidated fiscal year.」

    It is reiterated that there have been no material changes since the previous consolidated fiscal year in the accounting estimates and assumptions concerning the impact of COVID-19.
  6. FY2021-Q3RestatedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the containment of the spread of COVID-19, and the accounting estimates described under “Additional Information” in the securities report for the previous consolidated fiscal year.」

    The explanation that there have been no material changes in the assumptions concerning the timing of the containment of the spread of COVID-19 and in the accounting estimates is reiterated.
  7. FY2021-Q2First statedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the containment of the spread of COVID-19, and the accounting estimates described under “Additional Information” in the securities report for the previous consolidated fiscal year.」

    It is stated that there have been no material changes since the previous consolidated fiscal year in the assumptions concerning the timing of the containment of the spread of COVID-19 and in the accounting estimates.
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Daido Steel's next results are scheduled for 2026-10-29. Read the earnings preview
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