Estimates of Impairment and Deferred Tax Asset Recoverability Based on Assumptions Regarding the Impact of COVID-19
First written in FY2020. 11 of 14 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2025DroppedAnnual report
「(Significant accounting estimates) There are no applicable items.」
The estimates of impairment and deferred tax asset recoverability based on COVID-19 were no longer disclosed as individual significant accounting estimates, and were classified as having no applicable items. - 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.」
The Company stated that there had been no material changes from the previous fiscal year in its accounting estimates and assumptions, including the impact of COVID-19. - 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.」
There have continued to be no material changes from the previous fiscal year in the accounting estimates and assumptions, including the impact of COVID-19. - 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.」
There have continued to be no material changes from the previous fiscal year in the accounting estimates and assumptions, including the impact of COVID-19. - 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.」
The Company has continued to report that there have been no material changes from the previous fiscal year in its accounting estimates and assumptions, including the impact of COVID-19. - FY2023-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.」
The Company has continued to report that there have been no material changes from the previous fiscal year in its accounting estimates and assumptions, including the impact of COVID-19. - FY2022DroppedAnnual report
「(Significant accounting estimates) There are no applicable items.」
The assumptions regarding impairment and deferred tax asset recoverability based on COVID-19, which had previously been disclosed, were no longer stated separately in this filing, and there were no applicable significant accounting estimates. - FY2022-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.」
The Company stated that there had been no material changes from the previous fiscal year in its accounting estimates and the assumptions underlying them. - 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.」
The Company stated that there had been no material changes from the previous fiscal year in its accounting estimates and the assumptions underlying them. - 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.」
The Company stated that there had been no material changes from the previous fiscal year's accounting estimates and assumptions, and maintained the assumptions as of the end of the previous fiscal year, including those related to the impact of COVID-19. - FY2021-Q3RestatedAnnual report
「The Group made assumptions that the decrease in business opportunities and lower revenue due to restrained capital investment, among other effects of the spread of COVID-19 and the resulting stagnation in economic activity, would continue through the end of the current consolidated fiscal year, and made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets, among other items. The Company has not made any material changes to the assumptions as of the end of the previous consolidated fiscal year.」
The Company assumed that the decrease in business opportunities, restraint on capital investment and resulting decline in revenue caused by COVID-19 would continue through the end of the current consolidated fiscal year, and maintained the accounting assumptions as of the end of the previous consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「The Group made assumptions that the decrease in business opportunities and lower revenue due to restrained capital investment, among other effects of the spread of COVID-19 and the resulting stagnation in economic activity, would continue through the end of the current consolidated fiscal year, and made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets, among other items. The Company has not made any material changes to the assumptions as of the end of the previous consolidated fiscal year.」
The Company assumed that the decrease in business opportunities, restraint on capital investment and resulting decline in revenue caused by COVID-19 would continue through the end of the current consolidated fiscal year, and maintained the accounting assumptions as of the end of the previous consolidated fiscal year. - FY2021-Q1RestatedAnnual report
「The Group made assumptions that the decrease in business opportunities and lower revenue due to restrained capital investment, among other effects of the spread of COVID-19 and the resulting stagnation in economic activity, would continue through the end of the current consolidated fiscal year, and made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets, among other items. The Company has not made any material changes to the assumptions as of the end of the previous consolidated fiscal year.」
The Company assumed that the decrease in business opportunities, restraint on capital investment and resulting decline in revenue caused by COVID-19 would continue through the end of the current consolidated fiscal year, and maintained the assumptions as of the end of the previous fiscal year in its impairment and deferred tax asset recoverability assessments. - FY2020First statedAnnual report
「With respect to the impact of the spread of COVID-19 and the resulting stagnation in economic activity, the Company made assumptions that a decrease in business opportunities and lower revenue due to restrained capital investment, among other effects, would continue through the end of the following consolidated fiscal year, and made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets, among other items.」
The Company assumed that the decrease in business opportunities, restraint on capital investment and resulting decline in revenue caused by COVID-19 would continue through the end of the following consolidated fiscal year, and reflected these assumptions in estimates of fixed-asset impairment and the recoverability of deferred tax assets.