Accounting Estimates Related to COVID-19
First written in FY2021-Q1. 8 of 11 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2024-Q3RestatedAnnual report
「During the third quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」
The company stated that there had been no occurrence of, or material change in, the major risks, including accounting estimates based on assumptions regarding COVID-19. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes to the assumptions described in the annual securities report for the previous fiscal year, including assumptions regarding the future spread of COVID-19 and the timing of its subsidence.」
The company stated that there had been no material changes in accounting estimates based on assumptions about the spread and eventual containment of COVID-19. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes to the assumptions described in the annual securities report for the previous fiscal year, including assumptions regarding the future spread of COVID-19 and the timing of its subsidence.」
The company stated that there had been no material changes in accounting estimates based on assumptions about the spread and eventual containment of COVID-19. - FY2023-Q1RestatedAnnual report
「During the cumulative period of the first quarter, there were no material changes to the assumptions described in the previous fiscal year’s annual securities report, including assumptions regarding how COVID-19 would spread and when it would subside.」
The company stated that there had been no material changes in accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on assumptions about the spread and eventual containment of COVID-19. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes to the assumptions described in the annual securities report for the previous fiscal year, including assumptions regarding the future spread of COVID-19 and the timing of its subsidence.」
The company stated that there had been no material changes in accounting estimates based on assumptions about the spread and eventual containment of COVID-19. - FY2022-Q2RestatedAnnual report
「There were no material changes during the cumulative second-quarter period in the assumptions described in the previous fiscal year's securities report, including assumptions about the future spread and eventual containment of COVID-19.」
The company stated that there had been no material changes in accounting estimates based on assumptions about the spread and eventual containment of COVID-19. - FY2022-Q1RestatedAnnual report
「During the cumulative period of the first quarter, there were no material changes to the assumptions described in the previous fiscal year’s annual securities report, including assumptions regarding how COVID-19 would spread and when it would subside.」
The company stated that there had been no material changes in accounting estimates based on assumptions about the spread and eventual containment of COVID-19. - FY2021MaterialisedAnnual report
「Net loss for the period was significantly affected by the ¥796 million impairment loss recognized at the end of the second quarter.」
In connection with accounting estimates reflecting the impact of COVID-19 and other factors, the company recognized an impairment loss of ¥796.984 million, which had a significant impact on net loss for the period. - FY2021-Q3RestatedAnnual report
「There were no material changes to the above estimates during the third-quarter accounting period.」
The company stated that there had been no material changes during the third-quarter accounting period in accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on assumptions regarding the impact of COVID-19. - FY2021-Q2MaterialisedAnnual report
「The declaration of a state of emergency and requests for people to refrain from activities, issued as the spread of COVID-19 intensified, affected economic and corporate activity, resulting in significant declines in revenue and operating profit. As a result, the company recognized an impairment loss of ¥796.984 million and wrote down deferred tax assets by ¥78.683 million in the second-quarter accounting period. The company made accounting estimates, including impairment of fixed assets and the assessment of the recoverability of deferred tax assets, based on the assumption that these conditions would continue at least through March 2021. The assumptions used in these estimates involve a high degree of uncertainty, and changes in them could affect the company's financial position and operating results from the following quarterly accounting period onward.」
In response to declines in revenue and operating profit caused by COVID-19, the company recognized an impairment loss of ¥796.984 million and wrote down deferred tax assets by ¥78.683 million. The accounting estimates were based on the assumption that the impact would continue through March 2021 and were described as highly uncertain. - FY2021-Q1First statedAnnual report
「There have been no material changes in the assumptions used in accounting estimates, including the spread and eventual containment of COVID-19 described in the additional information section of the previous fiscal year's securities report, or in the assessment of impairment of fixed assets and the recoverability of deferred tax assets.」
The company stated that there had been no material changes in accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on assumptions about the spread and eventual containment of COVID-19.