Assumptions used in accounting estimates concerning the impact of the COVID-19 pandemic
First written in FY2021-Q1. 12 of 14 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026-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 reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates and the assumptions underlying them. - 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 reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates and the assumptions underlying them. - 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 reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates and the assumptions underlying them. - 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 reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates and the assumptions underlying them. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous fiscal year.」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous fiscal year.」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous fiscal year.」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2022RestatedAnnual report
「We assume that the impact of the spread of COVID-19 will continue into the next fiscal year and, based on information available at this time, are making accounting estimates regarding the recoverability of deferred tax assets, impairment accounting for fixed assets, and the valuation of investment securities, among other matters.」
It was reconfirmed that the assumption that the impact of the infectious disease will continue into the next fiscal year is being used in accounting estimates. It was stated that the impact on the results for the current fiscal year would be immaterial. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous fiscal year.」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous fiscal year.」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous fiscal year.」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2021Assuming the impact will continue into the next fiscal yearAnnual report
「We assume that the impact of the spread of COVID-19 will continue into the next fiscal year and, based on information available at this time, are making accounting estimates regarding the recoverability of deferred tax assets, impairment accounting for fixed assets, and the valuation of investment securities, among other matters.」
The company has explicitly stated its assumption that the impact of the infectious disease will continue into the next fiscal year, rather than merely stating that there had been no material changes, and has reflected this assumption in several accounting estimates. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous consolidated fiscal year.」
It was reconfirmed that there had been no material changes from the previous consolidated fiscal year in the assumptions used in accounting estimates concerning the impact of the spread of COVID-19. - FY2021-Q1First statedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no material changes from the previous consolidated fiscal year in the assumptions used in accounting estimates concerning the impact of the spread of COVID-19.