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Estic (6161) · InitiativeRestated

Accounting Estimates Based on Assumptions Regarding the Impact of COVID-19

First written in FY2020. 5 of 8 entries say "Restated". Latest entry: FY2023-Q3.

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How it moved
ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021-Q1ReframedFY2021-Q2 – FY2021RestatedFY2022-Q1 – FY2023-Q32020: 320202021: 320212022: 120222023: 1
Same theme, other companies
Accounting estimates based on assumptions regarding COVID-19A theme 589 companies write about · 462 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 592 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「Although it is difficult to predict whether the impact of COVID-19 will expand or subside going forward, we have made accounting estimates for the current consolidated fiscal year based on the assumption that the impact on our Group will be limited.」

    Accounting estimates based on the assumption that the timing of the expansion or subsidence of the infection is difficult to predict and that the impact on the Group will be limited are being continued.
  2. FY2022-Q3RestatedAnnual report

    「Although it is difficult to predict whether the impact of COVID-19 will expand or subside going forward, we have made accounting estimates for the current consolidated fiscal year based on the assumption that the impact on our Group will be limited. As the timing of the end of the COVID-19 pandemic remains uncertain, changes in conditions going forward could affect the preparation of the consolidated financial statements.」

    Accounting estimates based on the assumption that the timing of the expansion or subsidence of the infection is difficult to predict and that the impact on our Group will be limited are being continued.
  3. FY2022-Q2RestatedAnnual report

    「Although it is difficult to predict whether the impact of COVID-19 will expand or subside going forward, we have made accounting estimates for the current consolidated fiscal year based on the assumption that the impact on our Group will be limited.」

    Although it is difficult to predict when the infection will expand or subside, accounting estimates for the current consolidated fiscal year are being made based on the assumption that the impact on our Group will be limited.
  4. FY2022-Q1RestatedAnnual report

    「Although it is difficult to predict whether the impact of COVID-19 will expand or subside going forward, we have made accounting estimates for the current consolidated fiscal year based on the assumption that the impact on our Group will be limited.」

    Although it is difficult to predict whether the infection will expand or subside, accounting estimates for the current consolidated fiscal year are being made based on the assumption that the impact on our Group will be limited.
  5. FY2021ReframedAnnual report

    「Although it is difficult to predict whether the impact of COVID-19 will expand or subside going forward, we have made accounting estimates for the current consolidated fiscal year based on the assumption that the impact on our Group will be limited.」

    The explanation of the assumptions underlying the accounting estimates has changed from the previous time frame, under which the impact of the infection would continue through the first half of the current period or improve from the second half, to an explanation based on the assumption that the impact will be limited.
  6. FY2021-Q2ReframedAnnual report

    「In preparing the consolidated financial statements for the current period, we made accounting estimates based on the assumption that, while taking the impact of COVID-19 into account, conditions would improve from the second half of the current period through the beginning of the following period.」

    The assumption underlying the accounting estimates has changed from the previous assumption that the impact would continue through the first half of the current consolidated fiscal year to an assumption that conditions would improve from the second half of the current period through the beginning of the following period, while taking the impact of the infection into account.
  7. FY2021-Q1RestatedAnnual report

    「In preparing the consolidated financial statements for the current period, we made accounting estimates based on the assumption that the impact of COVID-19 on the performance of our Group would continue through the first half of the current consolidated fiscal year. We currently judge that the impact is not material, but changes in conditions going forward could affect the consolidated financial statements from the next quarter and thereafter.」

    Accounting estimates were made based on the assumption that the impact of COVID-19 would continue through the first half of the current consolidated fiscal year.
  8. FY2020First statedAnnual report

    「In preparing the consolidated financial statements for the current fiscal year, the Company made accounting estimates based on the assumption that the impact of COVID-19 on the Company Group's performance would continue through the first half of the following consolidated fiscal year. Although the Company judged that the impact was not material at this point, changes in conditions going forward may affect the consolidated financial statements from the following consolidated fiscal year onward.」

    The Company stated that it made accounting estimates based on the assumption that the impact of COVID-19 would continue through the first half of the following consolidated fiscal year.
Moved together

"Impact of COVID-19 on operations and financial performance" moved the same way as this thread, in the same document, in 2 of its 8 moves.

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  2. 1Impact of COVID-19 on operations and financial performance2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Estic's next results are scheduled for 2026-10-29. Read the earnings preview
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Accounting Estimates Based on Assumptions Regarding the Impact of COVID-19 | ESTIC CORPORATION (6161) | Komori