Accounting estimates based on the assumption that the impact of COVID-19 will continue
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
12 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual report
「(Significant accounting estimates) (Impairment of fixed assets in the healthcare business)」
The current fiscal year's significant accounting estimates include impairment of fixed assets in the healthcare business, and no description was found of estimates based on the assumption that the effects of COVID-19 would continue. - FY2023-Q1RestatedAnnual report
「There have been no significant changes to the assumptions concerning the impact of the spread of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year.」
The company reconfirms that there have been no significant changes to the accounting-estimate assumption that conditions will gradually recover after the effects of the infection continue for a period of time. - FY2022RestatedAnnual report
「Although the outlook for the future spread of COVID-19 and the timing of its containment remains uncertain, the group is currently making accounting estimates on the assumption that conditions will gradually recover.」
While acknowledging the uncertainty surrounding the effects of the infection and the timing of its containment, the company continues to make accounting estimates on the assumption of a gradual recovery. - FY2022-Q3RestatedAnnual report
「There have been no significant changes to the assumptions concerning the impact of the spread of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year.」
The company reiterates that there have been no significant changes to the accounting-estimate assumption that the effects of the infection would continue for a certain period and then gradually recover. - FY2021First statedAnnual report
「Accounting estimates were made on the assumption that the effects of the infection would continue for a certain period during the fiscal year ending March 2022 and would then gradually recover.」
Accounting estimates are based on the assumption that the effects of the infection would continue for a certain period during the fiscal year ending March 2022 and then gradually recover.