Uncertainty in Accounting Estimates Due to the Unknown Timing of Containment of the Novel Coronavirus Outbreak
First written in FY2021-Q1. 10 of 12 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2024-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the additional information section of the securities report for the previous consolidated fiscal year.」
The explanation that there had been no material changes in the previous year's accounting assumptions concerning the timing of containment of the outbreak and other factors has continued. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the additional information section of the securities report for the previous consolidated fiscal year.」
It was stated that there had been no material changes to the accounting assumptions concerning the impact of COVID-19 on the business. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the additional information section of the securities report for the previous consolidated fiscal year.」
It was stated that there had been no material changes to the previous year's accounting assumptions concerning the impact of COVID-19 on the business. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the additional information section of the securities report for the previous consolidated fiscal year.」
It was stated that there had been no material changes to the accounting assumptions concerning the impact of COVID-19 on the business. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the additional information section of the securities report for the previous consolidated fiscal year.」
It was stated that there had been no material changes to the previous year's accounting assumptions concerning the impact of COVID-19 on the business. - FY2022MitigatedAnnual report
「During the consolidated fiscal year ended March 2022, the impact had been almost fully resolved. Accounting estimates for the consolidated fiscal year ending March 2022 were therefore based on the assumption that this situation would continue into the following consolidated fiscal year ending March 2023.」
The accounting assumption changed from a situation in which the timing of containment could not be predicted to one in which the impact on the business during the current period had been almost fully resolved and this would continue in the following fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the additional information section of the securities report for the previous consolidated fiscal year.」
No material changes were deemed to have occurred in the previous year's accounting assumptions concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the additional information section of the securities report for the previous consolidated fiscal year.」
No material changes were deemed to have occurred in the previous year's accounting assumptions concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the additional information section of the securities report for the previous consolidated fiscal year.」
No material changes were deemed to have occurred in the previous year's accounting assumptions concerning the impact of COVID-19. - FY2021-Q3RestatedAnnual report
「During the cumulative third-quarter period, accounting estimates concerning the impact of the spread of COVID-19 were made based on the assumptions made in the previous consolidated fiscal year, which ended March 2020, including the assumption that sales would gradually recover from July 2020 through March 2021, after taking into account the latest sales information and other data.」
The practice of making accounting estimates based on assumptions concerning the timing of containment of the outbreak, incorporating the latest sales information and other data, has continued. - FY2021-Q2RestatedAnnual report
「During the cumulative second-quarter period, accounting estimates were made based on the assumptions made in the previous consolidated fiscal year, which ended March 2020, including the assumption that sales would gradually recover from July 2020 through March 2021, after taking into account the latest sales information and other data.」
The timing of the end of the outbreak remained unpredictable, and accounting estimates were made based on the assumption that sales would gradually recover from July 2020 through March 2021, incorporating the latest sales information and other data. - FY2021-Q1First statedAnnual report
「During the cumulative first-quarter period, the Group was significantly affected by the spread of COVID-19, including operating shutdowns at business partners. As the timing of the end of the outbreak cannot currently be predicted, it is difficult to assess its impact on the Group. During the cumulative first-quarter period, accounting estimates were based on the assumptions made in the previous consolidated fiscal year, which ended March 2020, including the assumption that sales would gradually recover from July 2020 through March 2021.」
As the impact of operating shutdowns at business partners and other effects of COVID-19 was materializing, the timing of containment could not be predicted, and accounting estimates were based on the assumption that sales would gradually recover from July 2020 through March 2021.