Komori
Shibuya (6340) · PolicyRestated

Maintaining assumptions used in accounting estimates related to COVID-19

First written in FY2021-Q1. 9 of 10 entries say "Restated". Latest entry: FY2023-Q3.

10entries
4years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2023-Q32020: 120202021: 320212022: 420222023: 22023
Same theme, other companies
Assumptions Used in Accounting Estimates for COVID-19A theme 59 companies write about · 27 as a headwind · 0 as a tailwind

39 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 59 companies compared. The sentences above are computed from all 59.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the securities report for the previous consolidated fiscal year regarding accounting estimates related to the spread of COVID-19.」

    The company reconfirms that there have been no material changes from the previous consolidated fiscal year to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.
  2. FY2023-Q2RestatedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the securities report for the previous consolidated fiscal year regarding accounting estimates related to the spread of COVID-19.」

    The company reconfirms that there have been no material changes to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.
  3. FY2023-Q1RestatedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the securities report for the previous consolidated fiscal year regarding accounting estimates related to the spread of COVID-19.」

    The company reconfirms that there have been no material changes from the previous consolidated fiscal year to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.
  4. FY2022RestatedAnnual report

    「The Group makes accounting estimates on the assumption that the impact of COVID-19 will continue for a certain period, but has determined that there is no material impact at present. However, the impact of the spread of COVID-19 involves many uncertainties and may affect the Group's financial position and operating results in the next consolidated fiscal year.」

    The company maintains the accounting assumption that the impact of the pandemic will continue for a certain period, stating that there is no material impact at present while noting the possibility of future effects.
  5. FY2022-Q3RestatedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the securities report for the previous consolidated fiscal year regarding accounting estimates related to the spread of COVID-19.」

    The company reconfirms that there have been no material changes from the previous consolidated fiscal year to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.
  6. FY2022-Q2RestatedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the securities report for the previous consolidated fiscal year regarding accounting estimates related to the spread of COVID-19.」

    The company reconfirms that there have been no material changes from the previous consolidated fiscal year to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.
  7. FY2021RestatedAnnual report

    「The Group makes accounting estimates on the assumption that the impact of COVID-19 will continue for a certain period, but has determined that there is no material impact at present. However, the impact of the spread of COVID-19 involves many uncertainties and may affect the Group's financial position and operating results in the next consolidated fiscal year.」

    The company maintains the accounting assumption that the impact of the pandemic will continue for a certain period, stating that there is no material impact at present while noting the possibility of future effects.
  8. FY2021-Q3RestatedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the securities report for the previous consolidated fiscal year regarding accounting estimates related to the spread of COVID-19.」

    The company reconfirms that there have been no material changes from the previous consolidated fiscal year to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.
  9. FY2021-Q2RestatedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the securities report for the previous consolidated fiscal year regarding accounting estimates related to the spread of COVID-19.」

    The company reconfirms that there have been no material changes from the previous consolidated fiscal year to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.
  10. FY2021-Q1First statedAnnual report

    「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the securities report for the previous consolidated fiscal year regarding accounting estimates related to the spread of COVID-19.」

    The company states that there have been no material changes from the previous consolidated fiscal year to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Shibuya's next results are scheduled for 2026-11-09. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.