Estimates of Fixed Asset Impairment and Deferred Tax Asset Recoverability Based on Demand Recovery Assumptions
First written in FY2020-Q3. 7 of 8 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2023-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 stated that there had been no material changes from the previous fiscal year to its accounting estimates or the underlying assumptions. - FY2023-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 stated that there had been no material changes from the previous fiscal year to its accounting estimates or the underlying assumptions. - FY2022-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 stated that there had been no material changes from the previous fiscal year to its accounting estimates or the underlying assumptions. - FY2022-Q1RestatedAnnual 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.」
It states that there have been no material changes to the accounting estimates and assumptions from the previous fiscal year. - FY2021RestatedAnnual report
「For the impact of the spread of COVID-19, the Company Group has made the related accounting estimates based on the assumption that conditions had generally normalized during the current consolidated fiscal year and that no significant deterioration in conditions would occur from the next consolidated fiscal year onward.」
Accounting estimates, including impairment of fixed assets and recoverability of deferred tax assets, continue to be made based on assumptions of demand recovery and normalization. - FY2021-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 stated that there had been no material changes from the previous fiscal year to its accounting estimates or the underlying assumptions. - FY2021-Q2RestatedAnnual report
「There have been no significant changes in the assumptions concerning the impact of COVID-19 described under “Additional Information” (Impact of COVID-19) in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes to the assumptions underlying the accounting estimates related to the impact of COVID-19, based on demand recovery and other factors. - FY2020-Q3First statedAnnual report
「Meanwhile, in light of the growing momentum toward the resumption of economic activity in countries around the world, including Japan, the Group has made accounting estimates, including impairment of fixed assets and recoverability of deferred tax assets, based on the assumption that demand will gradually increase toward the end of the consolidated fiscal year.」
Accounting estimates, including impairment of fixed assets and recoverability of deferred tax assets, are being made based on the assumption that demand will gradually increase toward the end of the fiscal year, taking into account the impact of COVID-19 on business performance.