Accounting estimates based on an assumption of recovery by the first half of 2021
First written in FY2021-Q2. 11 of 14 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2025-H1RestatedAnnual report
「There have been no material changes in the disclosures of accounting estimates and the assumptions used in those estimates in the section “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the securities report for the previous consolidated fiscal year.」
It reconfirms that there have been no material changes to the accounting estimates and related assumptions. - FY2025-Q1RestatedAnnual report
「There have been no material changes in the disclosures of accounting estimates and the assumptions used in those estimates in the section “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the securities report for the previous consolidated fiscal year.」
It reconfirms that there have been no material changes to the accounting estimates and related assumptions. - FY2024-Q3RestatedAnnual report
「There have been no material changes in the disclosures of accounting estimates and the assumptions used in those estimates in the section “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the securities report for the previous consolidated fiscal year.」
It reconfirms that there have been no material changes to the accounting estimates and related assumptions. - FY2024-Q2RestatedAnnual report
「There have been no material changes in the disclosures of accounting estimates and the assumptions used in those estimates in the section “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the securities report for the previous consolidated fiscal year.」
It reconfirms that there have been no material changes to the accounting estimates and related assumptions, including those concerning the effects of COVID-19. - FY2024-Q1RestatedAnnual report
「There have been no material changes in the disclosures of accounting estimates and the assumptions used in those estimates in the section “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the securities report for the previous consolidated fiscal year.」
It reconfirms that there have been no material changes to the accounting estimates and related assumptions concerning the effects of COVID-19. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding accounting estimates related to the effects of the spread of COVID-19 described in the (Additional Information) section of the securities report for the previous consolidated fiscal year.」
The company reconfirmed that there were no material changes to the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding accounting estimates related to the effects of the spread of COVID-19 described in the (Additional Information) section of the securities report for the previous consolidated fiscal year.」
The company reconfirmed that there were no material changes to the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding accounting estimates related to the effects of the spread of COVID-19 described in the (Additional Information) section of the securities report for the previous fiscal year.」
The company reconfirmed that there were no material changes to the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2022-Q3RestatedAnnual report
「The Group makes accounting estimates, including impairment accounting for fixed assets, based on information available when preparing the quarterly consolidated financial statements. It assumes that the effects of the spread of COVID-19 will continue for a certain period and that a gradual recovery will occur during fiscal 2021.」
It reconfirms the statement that the accounting estimate assumes a gradual recovery during fiscal 2021 after the effects of COVID-19 continue for a certain period. - FY2022-Q2RestatedAnnual report
「The Group makes accounting estimates, including impairment accounting for fixed assets, based on information available when preparing the quarterly consolidated financial statements. It assumes that the effects of the spread of COVID-19 will continue for a certain period and that a gradual recovery will occur during fiscal 2021.」
It reconfirms the statement that the accounting estimate assumes a gradual recovery during fiscal 2021 after the effects of COVID-19 continue for a certain period. The statements that there are many uncertainties and that changes in the assumptions could affect the financial position and operating results have also been retained. - FY2022-Q1Re-specified the timeline underlying the recovery assumption.Annual report
「The Group makes accounting estimates, including impairment accounting for fixed assets, based on information available when preparing the quarterly consolidated financial statements. It assumes that the effects of the spread of COVID-19 will continue for a certain period and that a gradual recovery will occur during fiscal 2021. However, as there are many uncertainties regarding the effects on economic activity of the future spread of COVID-19, changes in these assumptions could affect the Group's financial position and operating results.」
At the end of the previous fiscal year, the wording had changed to state that the timing of containment was difficult to predict accurately. This time, it again explicitly states that the accounting estimate assumes a gradual recovery during fiscal 2021 after the effects of the pandemic continue for a certain period. The statement that there are many uncertainties has been retained. - FY2021SoftenedAnnual report
「Although it is difficult to accurately predict when the spread of COVID-19 will be brought under control, the Group makes accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on information and forecasts currently available.」
The assumption has changed from the explicit timeline through which a gradual recovery was expected by the first half of 2021 through the previous quarter to a more general statement emphasizing uncertainty, namely that the timing of containment is difficult to predict accurately and estimates are based on available information. - FY2021-Q3RestatedAnnual report
「The Group makes accounting estimates, including impairment accounting for fixed assets, based on information available when preparing the quarterly consolidated financial statements. It assumes that the effects of the spread of COVID-19 will continue for a certain period and that a gradual recovery will occur by the first half of 2021.」
It reconfirms the accounting estimate assumption that the effects of COVID-19 will continue for a certain period and gradually recover by the first half of 2021. - FY2021-Q2First statedAnnual report
「Our Group makes accounting estimates, including impairment accounting for fixed assets, based on information available when preparing the quarterly consolidated financial statements. We assume that the effects of the spread of COVID-19 will continue for a certain period and gradually recover by the first half of 2021. Because considerable uncertainty remains regarding the impact on economic activity as the virus spreads, changes in these assumptions could affect our Group's financial position and operating results.」
The filing first states that accounting estimates, including impairment of fixed assets, assume that the effects of COVID-19 will continue for a period and gradually recover by the first half of 2021, while noting the potential impact if the assumptions change.