Accounting estimates based on an assumption that the spread of COVID-19 will subside
First written in FY2021. 6 of 9 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2024-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the resolution of the COVID-19 pandemic, described in the Additional Information section of the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the assumptions underlying accounting estimates, including the expected timing of the resolution of the COVID-19 pandemic. - FY2023SoftenedAnnual report
「We make accounting estimates regarding the recoverability of deferred tax assets and other matters based on the assumption that economic activity will gradually recover and that the COVID-19 pandemic will begin to subside from the fiscal year ending January 2024 onward.」
The assumed timing for the resolution of the COVID-19 pandemic was pushed back from the fiscal year ending January 2023 onward, as stated for the previous fiscal year, to the fiscal year ending January 2024 onward. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the resolution of the COVID-19 pandemic, described in the Additional Information section of the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the assumptions underlying accounting estimates, including the expected timing of the resolution of the COVID-19 pandemic. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the resolution of the COVID-19 pandemic, described in the Additional Information section of the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the assumptions underlying accounting estimates, including the expected timing of the resolution of the COVID-19 pandemic. - FY2022SoftenedAnnual report
「We make accounting estimates regarding the recoverability of deferred tax assets and other matters based on the assumption that economic activity will gradually recover and that the COVID-19 pandemic will begin to subside from the fiscal year ending January 2023 onward.」
The assumed timing for the resolution of the COVID-19 pandemic was pushed back from the fiscal year ending January 2022 onward, as stated for the previous fiscal year, to the fiscal year ending January 2023 onward. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the resolution of the COVID-19 pandemic, described in the Additional Information section of the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the assumptions underlying accounting estimates, including the expected timing of the resolution of the COVID-19 pandemic. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the resolution of the COVID-19 pandemic, described in the Additional Information section of the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the assumptions underlying accounting estimates, including the expected timing of the resolution of the COVID-19 pandemic. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the resolution of the COVID-19 pandemic, described in the Additional Information section of the securities report for the previous fiscal year.」
It is stated that there have been no material changes to the assumptions underlying accounting estimates, including the expected timing of the resolution of the COVID-19 pandemic. - FY2021First statedAnnual report
「The Company has made accounting estimates concerning the recoverability of deferred tax assets and other matters on the assumption that economic activity will gradually recover and that the spread of COVID-19 will begin to subside from the fiscal year ending January 2022. The impact of the spread of COVID-19 involves many uncertainties, and if the situation persists for an extended period, it may affect the Company’s financial position and operating results.」
The Company states that its accounting estimates assume that the spread of COVID-19 will begin to subside from the fiscal year ending January 2022, and that a prolonged impact could affect its financial position and operating results.