Uncertainty in accounting estimates related to the impact of COVID-19
First written in FY2021-Q3. 7 of 13 entries say "Advanced", first in 2026-05-13. Latest entry: 2026-08-03.
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
2 other companies' latest entry also says "Advanced".
- FY2024-Q3RestatedAnnual report
「There have been no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes from the previous fiscal year in its accounting estimates or the assumptions used in making them. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes from the previous fiscal year in its accounting estimates or the assumptions used in making them. - FY2022-Q3RestatedAnnual report
「There were no material changes in the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
The company states that there have been no material changes from the previous year in the accounting estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There were no material changes in the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
The company states that there have been no material changes from the previous year in the accounting estimates concerning the impact of COVID-19. - FY2021RestatedAnnual report
「Although it remains difficult to predict when the COVID-19 pandemic will subside, the company has made significant accounting estimates based on information available at this time, including the fact that some demand is showing signs of recovery. The impact of the spread of COVID-19 is highly uncertain, and if the business environment changes, the estimates may differ from subsequent actual results.」
The company continues to describe the timing of the pandemic's subsiding and the uncertainty in accounting estimates while taking into account a partial recovery in demand. - FY2021-Q3First statedAnnual report
「In the additional information section of the previous fiscal year's securities report, the company assumed that the impact of the spread of COVID-19 on the Group would continue until around the third quarter of the fiscal year ending March 2021. At the end of the third quarter under review, it remained difficult to predict when the outbreak would be contained, but the company made significant accounting estimates based on information available at present, including signs of recovery in some areas of demand. The impact of the spread of COVID-19 remains highly uncertain, and if the business environment changes, the estimates may differ from subsequent actual results.」
Based on the assumption made in the previous consolidated fiscal year that the impact would continue, the company has made accounting estimates as of the end of the third quarter while taking into account a partial recovery in demand. It has also described the difficulty of predicting when the pandemic will subside and the possibility that actual results may diverge from the estimates.