Uncertainty in Earnings Forecasts and Accounting Estimates Related to COVID-19
First written in FY2021-Q1. 4 of 7 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2025: 2 of 8 companies on the "Worse" side.
1 other company's latest entry also says "Mitigated".
- FY2023-Q1MitigatedAnnual report
「In addition, the 2 Chinese subsidiaries had been subject to significant restrictions on their business activities due to lockdowns imposed by local authorities, but have resumed operations as of the present time, and the impact on results is expected to be limited.」
Regarding uncertainty in earnings forecasts and accounting estimates due to lockdowns at 2 Chinese subsidiaries, the Company states that operations have resumed and that the impact is expected to be limited. - FY2022WorsenedAnnual report
「The Company's 2 Chinese subsidiaries have been subject to significant restrictions on their business activities due to lockdowns imposed by local authorities. This is expected to affect earnings, but it is difficult at present to estimate the amount of the impact.」
The Company specifies the expected impact on earnings from lockdowns at 2 Chinese subsidiaries in the context of uncertainty in earnings forecasts and accounting estimates related to COVID-19. - FY2022-Q3RestatedAnnual report
「At present, we have prepared earnings forecasts and accounting estimates on the assumption that the impact on the global economy will continue for some time. However, if uncertainty increases further, the results based on actual future performance may differ from these estimates and assumptions.」
The Company continues to disclose the prolonged impact of COVID-19 on the global economy and uncertainty regarding earnings forecasts and accounting estimates. - FY2022-Q1RestatedAnnual report
「The COVID-19 pandemic has spread worldwide, and its impact on the economy has become apparent. We have prepared our earnings forecasts and accounting estimates on the assumption that the impact on the global economy will continue for some time. However, if uncertainty increases further, actual results in the future may differ from these estimates and assumptions.」
The Company continues to disclose the emerging economic impact of COVID-19 and uncertainty regarding earnings forecasts and accounting estimates. - FY2021-Q3RestatedAnnual report
「The COVID-19 pandemic has spread worldwide, and its impact on the economy has become apparent. We have prepared our earnings forecasts and accounting estimates on the assumption that the impact on the global economy will continue for some time. However, if uncertainty increases further, actual results in the future may differ from these estimates and assumptions.」
The Company continues to disclose uncertainty in earnings forecasts and accounting estimates due to COVID-19. - FY2021-Q2RestatedAnnual report
「The COVID-19 pandemic has spread worldwide, and its impact on the economy is becoming apparent. We have prepared our earnings forecasts and accounting estimates on the assumption that the impact on the global economy will continue for some time. However, if uncertainty increases further, actual results in the future may differ from these estimates and assumptions.」
The Company continues to disclose uncertainty in earnings forecasts and accounting estimates due to COVID-19. - FY2021-Q1First statedAnnual report
「The COVID-19 pandemic has spread worldwide, and its impact on the economy is becoming apparent. We have prepared our earnings forecasts and accounting estimates on the assumption that the impact on the global economy will continue for some time. However, if uncertainty increases further, actual results in the future may differ from these estimates and assumptions.」
The Company has prepared its earnings forecasts and accounting estimates based on the economic impact of COVID-19 and, for the first time, has separately disclosed as an accounting and disclosure risk the possibility that future actual results may differ from its estimates and assumptions due to subsequent uncertainty.