Komori
Kimura Chemical Plants (6378) · PolicyRestated

Continuation of assumptions used in accounting estimates related to COVID-19

First written in FY2021-Q2. 5 of 6 entries say "Restated". Latest entry: FY2022-Q3.

6entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q2 – FY2022-Q32020: 120202021: 420212022: 12022
Same theme, other companies
Assumptions underlying accounting estimates related to COVID-19A theme 90 companies write about · 43 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.

58 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 90 companies compared. The sentences above are computed from all 90.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「There were no material changes to the assumptions described in the Additional Information section of the prior consolidated annual securities report, including assumptions regarding how COVID-19 would spread and when it would end.」

    The accounting estimate assumptions regarding the spread and containment timing of the pandemic have continued without material change from the previous fiscal year.
  2. FY2022-Q2RestatedAnnual report

    「There were no material changes to the assumptions described in the Additional Information section of the prior consolidated annual securities report, including assumptions regarding how COVID-19 would spread and when it would end.」

    The accounting estimate assumptions regarding the spread and containment timing of COVID-19 have continued without material change from the previous fiscal year.
  3. FY2022-Q1RestatedAnnual report

    「There were no material changes to the assumptions described in the Additional Information section of the prior consolidated annual securities report, including assumptions regarding how COVID-19 would spread and when it would end.」

    The accounting estimate assumptions regarding the spread and containment timing of the pandemic have continued without material change from the previous fiscal year.
  4. FY2021RestatedAnnual report

    「In its accounting estimates, the Group assumes that the effects of COVID-19 will continue for the time being and makes its best estimates based on information available at the current stage. However, because the timing of containment of COVID-19 remains uncertain, future developments could affect the Group's operating results and financial condition from the following consolidated fiscal year onward.」

    The Group continues to apply the accounting estimate assumption that the effects of the pandemic will continue for the time being, as well as the potential future impact arising from uncertainty over the timing of containment.
  5. FY2021-Q3RestatedAnnual report

    「There were no material changes to the assumptions described in the Additional Information section of the prior consolidated annual securities report, including assumptions regarding how COVID-19 would spread and when it would end.」

    The accounting estimate assumptions regarding the spread and containment timing of COVID-19 have continued without material change from the previous consolidated fiscal year.
  6. FY2021-Q2First statedAnnual report

    「There were no material changes to the assumptions described in the Additional Information section of the prior consolidated annual securities report, including assumptions regarding how COVID-19 would spread and when it would end.」

    The accounting estimate assumptions regarding the spread and containment timing of COVID-19 have continued without material change from the previous consolidated fiscal year.
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