Komori
Yamada (6392) · InitiativeRestated

Application of the Accounting Standard for Disclosure of Accounting Estimates

First written in FY2021. 8 of 9 entries say "Restated". Latest entry: FY2025-H1.

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ProgressHeldSoftenedWorseRestatedFY2021 – FY2025-H12021: 320212022: 120222023: 320232024: 22024
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 590 companies write about · 0 as a headwind · 17 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 590 threads.
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  1. 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 was stated that there were no material changes from the previous fiscal year in accounting estimates and the assumptions underlying them.
  2. 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 was stated that there were no material changes from the previous fiscal year in accounting estimates and the assumptions underlying them.
  3. 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 was stated that there were no material changes from the previous fiscal year in accounting estimates and the assumptions underlying them.
  4. 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 was stated that there were no material changes from the previous fiscal year in accounting estimates and the assumptions underlying them.
  5. FY2023-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 was stated that there were no material changes from the previous fiscal year in accounting estimates and the assumptions underlying them.
  6. FY2023-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 was stated that there were no material changes from the previous fiscal year in accounting estimates and the assumptions underlying them.
  7. FY2022-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 was stated that there were no material changes from the previous fiscal year in accounting estimates and the assumptions underlying them.
  8. FY2022-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 was stated that there were no material changes from the previous fiscal year in accounting estimates and the assumptions underlying them.
  9. FY2021First statedAnnual report

    「The Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) has been applied to the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes on significant accounting estimates are included.」

    The new standards were applied from the end of the consolidated fiscal year, and significant estimates concerning impairment of property, plant and equipment and intangible assets, the recoverability of deferred tax assets and other matters were disclosed.
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Yamada's next results are scheduled for 2026-11-09. Read the earnings preview
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