Change in the presentation of losses related to the novel infectious disease response as extraordinary losses
First written in FY2022-Q1. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
2 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「II. Cumulative third quarter of the current consolidated fiscal year (from 1 April 2022 to 31 December 2022): No applicable items.」
No losses related to the COVID-19 response were recorded during the cumulative third quarter of the current fiscal year. - FY2023-Q2RestatedAnnual report
「II. Cumulative second quarter of the current consolidated fiscal year (from 1 April 2022 to 30 September 2022): No applicable items.」
No losses related to the COVID-19 response were recorded during the cumulative second quarter of the current fiscal year. - FY2023-Q1No charge recorded for the current quarterAnnual report
「There are no applicable matters.」
Losses related to the COVID-19 response are presented as comparative information for the first quarter of the previous fiscal year, but no such losses were recorded in the first quarter of the current fiscal year. - FY2022Update to the recognized amountAnnual report
「Losses related to the COVID-19 response: ¥11,141 million」
¥11,141 million was recorded as extraordinary losses for personnel expenses, depreciation, rent and other costs incurred during shortened operating hours and temporary closures in response to the COVID-19 pandemic. - FY2022-Q3RestatedAnnual report
「In the cumulative third quarter of the previous consolidated fiscal year, losses related to the COVID-19 response incurred in connection with the declaration of a state of emergency issued on 7 April 2020 were recorded as part of selling, general and administrative expenses. However, in light of the fact that multiple states of emergency were declared in January 2021 and that the significance of these costs for the full consolidated fiscal year had increased substantially, the presentation method was changed in the previous consolidated fiscal year to present them as extraordinary losses under “Losses related to the COVID-19 response.” The quarterly consolidated financial statements for the cumulative third quarter of the previous consolidated fiscal year were reclassified to reflect the presentation method used in the previous consolidated fiscal year.」
The presentation of losses related to the COVID-19 response as extraordinary losses and the reclassification of the financial statements for the same period of the previous year continue to be disclosed. - FY2022-Q2RestatedAnnual report
「In the cumulative second quarter of the previous consolidated fiscal year, losses related to the COVID-19 response incurred in connection with the declaration of a state of emergency issued on 7 April 2020 were recorded as part of selling, general and administrative expenses. However, in light of the fact that multiple states of emergency were declared in January 2021 and that the significance of these costs for the full consolidated fiscal year had increased substantially, the presentation method was changed in the previous consolidated fiscal year to present them as extraordinary losses under “Losses related to the COVID-19 response.”」
The presentation of losses related to the COVID-19 response as extraordinary losses and the reclassification of the financial statements for the same period of the previous year continue to be disclosed. - FY2022-Q1First statedAnnual report
「In the cumulative first quarter of the previous consolidated fiscal year, losses related to the COVID-19 response incurred in connection with the declaration of a state of emergency issued on 7 April 2020 were recorded as part of selling, general and administrative expenses. However, in light of the fact that multiple states of emergency were declared in January 2021 and that the significance of these costs for the full consolidated fiscal year had increased substantially, the presentation method was changed in the previous consolidated fiscal year to present them as extraordinary losses under “Losses related to the COVID-19 response.”」
The presentation of costs related to the COVID-19 response was changed from selling, general and administrative expenses to extraordinary losses, and the financial statements for the same period of the previous year were reclassified. The reclassification for the same period of the previous year amounted to ¥3,288 million.