Disclosure of notes on accounting estimates
First written in FY2021. 5 of 7 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1Changed the amortization period for retirement benefit costsAnnual report
「For accounting treatment of retirement benefits, actuarial differences had previously been expensed over a specified period of 14 years, within the average remaining service period of employees. Because the average remaining service period fell below that period, the amortization period was changed to 13 years from the current interim consolidated accounting period. The impact of this change on profit or loss for the current interim consolidated accounting period is immaterial.」
The amortization period for actuarial differences related to retirement benefits was changed from 14 years to 13 years because the average remaining service period had declined, and the impact on profit or loss was described as immaterial. - FY2025-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the accounting estimates and related assumptions. - FY2024RestatedAnnual report
「In preparing the Group's consolidated financial statements, estimates and forecasts are required that may affect its financial position, operating results and cash flows for the current consolidated fiscal year.」
The policy of disclosing the uncertainty of accounting estimates and assumptions continues, with revenue recognition for construction contracts and deferred tax assets described as significant estimates. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the notes and assumptions concerning accounting estimates. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the notes and assumptions concerning accounting estimates. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the notes and assumptions concerning accounting estimates. - FY2021First statedAnnual report
「The Company has applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) from the current consolidated fiscal year and has disclosed notes on accounting estimates.」
The new standard on accounting estimates was applied from the current consolidated fiscal year, with revenue recognition under the percentage-of-completion method and the recoverability of deferred tax assets, among other matters, included in the notes.