Accounting Estimates Associated with the Impact of COVID-19
First written in FY2021-Q1. 11 of 16 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「The ¥6,185.984 million in trade receivables from distributors in the North American business is classified as receivables whose collection status should be closely monitored, and collectibility is being assessed individually by evaluating the financial condition of the relevant distributors.」
Although trade receivables from North American distributors subject to significant accounting estimates increased to ¥6,185.984 million, the company estimated that there was no uncollectible amount and did not recognize an allowance for doubtful accounts. - FY2026-H1RestatedAnnual report
「There have been no material changes to the description of significant accounting estimates and the assumptions used in those estimates in “Part I: Corporate Information, Section 2: Business Overview, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes since the previous fiscal year in its significant accounting estimates and the assumptions used in those estimates. - FY2025MitigatedAnnual report
「As no amount was estimated to be uncollectible during the current fiscal year, no allowance for doubtful accounts was recorded.」
The allowance for doubtful accounts on North American trade receivables decreased from ¥15.564 million in the previous fiscal year to zero in the current fiscal year, reducing the estimated loss amount in significant accounting estimates. - FY2024Update to the allowance for doubtful accounts on North American trade receivablesAnnual report
「In the current consolidated fiscal year, the company recognized the estimated uncollectible amount as an allowance for doubtful accounts.」
For trade receivables in the North American business, the company recognized ¥15.564 million in the current fiscal year, compared with no allowance in the previous fiscal year. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the description of significant accounting estimates and the assumptions used in those estimates in “Part I: Corporate Information, Section 2: Business Overview, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes since the previous fiscal year in its significant accounting estimates and the assumptions used in those estimates. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the description of significant accounting estimates and the assumptions used in those estimates in “Part I: Corporate Information, Section 2: Business Overview, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes since the previous fiscal year in its significant accounting estimates and the assumptions used in those estimates. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the description of significant accounting estimates and the assumptions used in those estimates in “Part I: Corporate Information, Section 2: Business Overview, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes since the previous fiscal year in its significant accounting estimates and the assumptions used in those estimates. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the description of accounting estimates affected by COVID-19 in “Part I: Corporate Information, Section 5: Accounting Status, 1. Consolidated Financial Statements, etc., Notes, Additional Information” of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes since the previous fiscal year in the accounting estimates affected by COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the description of accounting estimates affected by COVID-19 in “Part I: Corporate Information, Section 5: Accounting Status, 1. Consolidated Financial Statements, etc., Notes, Additional Information” of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes since the previous fiscal year in the accounting estimates affected by COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the description of accounting estimates affected by COVID-19 in “Part I: Corporate Information, Section 5: Accounting Status, 1. Consolidated Financial Statements, etc., Notes, Additional Information” of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes since the previous fiscal year in the accounting estimates affected by COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the description of accounting estimates affected by COVID-19 in “Part I: Corporate Information, Section 5: Accounting Status, 1. Consolidated Financial Statements, etc., Notes, Additional Information” of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes since the previous fiscal year in the accounting estimates affected by COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the description of accounting estimates affected by COVID-19 in “Part I: Corporate Information, Section 5: Accounting Status, 1. Consolidated Financial Statements, etc., Notes, Additional Information” of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes since the previous fiscal year in the accounting estimates affected by COVID-19. - FY2021RestatedAnnual report
「Although the impact of COVID-19 on the Group is gradually showing signs of recovery, the company has made accounting estimates, including judgments on whether to recognize impairment losses on fixed assets and on the recoverability of deferred tax assets, based on the assumption that the impact will continue for a certain period after April 2021.」
The company has made estimates, including estimates of impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of the infection will continue for a certain period after April 2021. - FY2021-Q3SoftenedAnnual report
「However, in light of the current situation, in which the reissuance of declarations of a state of emergency covering certain areas, including the Tokyo metropolitan area, following the spread of COVID-19 since the beginning of the year, and the global spread of the infection continue, the company revised its assumption as of the end of the third quarter of the current consolidated fiscal year. Rather than assuming that the impact would gradually recover from the third quarter of the fiscal year ending March 2021, it now assumes that the impact will continue for a certain period after April 2021, and has made its accounting estimates accordingly.」
The assumption regarding the impact of COVID-19 was revised from the previous assumption of a recovery from the third quarter of the fiscal year ending March 2021 to an assumption that the impact would continue for a certain period after April 2021. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the description of accounting estimates affected by COVID-19 in “Part I: Corporate Information, Section 5: Accounting Status, 1. Consolidated Financial Statements, etc., Notes, Additional Information” of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes since the previous fiscal year in the accounting estimates affected by COVID-19. - FY2021-Q1First statedAnnual report
「There have been no material changes to the description of accounting estimates affected by COVID-19 in “Part I: Corporate Information, Section 5: Accounting Status, 1. Consolidated Financial Statements, etc., Notes, Additional Information” of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes since the previous fiscal year in the accounting estimates affected by COVID-19.