Continued review of the accounting estimates for the impact of COVID-19
First written in FY2021-Q3. 9 of 10 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
53 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「There have been no material changes from the information described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes since the end of the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2024-Q2RestatedAnnual report
「There have been no material changes from the information described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes since the end of the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2024-Q1RestatedAnnual report
「There have been no material changes from the information described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes since the end of the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2023-Q3RestatedAnnual report
「There have been no material changes from the information described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes since the end of the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes from the information described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes since the end of the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the information described in the significant accounting estimates section of the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes since the end of the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2022-Q3RestatedAnnual report
「Regarding the impact of the spread of COVID-19 on the business, we are conducting reviews and other procedures based on information currently available. Although the impact of the spread of COVID-19 involves significant uncertainty, there have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
The company continues to review the accounting treatment of the impact of the pandemic based on available information and has reconfirmed that there have been no material changes from the estimation assumptions as of the end of the previous consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「Regarding the impact of the spread of COVID-19 on the business, we are conducting reviews and other procedures based on information currently available. Although the impact of the spread of COVID-19 involves significant uncertainty, there have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
The company continues to review the accounting treatment of the impact of the pandemic based on available information and has reconfirmed that there have been no material changes from the estimation assumptions as of the end of the previous consolidated fiscal year. - FY2021RestatedAnnual report
「Amid uncertainty regarding the future spread and containment of COVID-19, our group is making accounting estimates, including the recoverability of deferred tax assets and whether impairment losses on property, plant and equipment and other fixed assets should be recognized, on the assumption that the pandemic will continue to affect business performance and other matters, but that its impact will gradually diminish thereafter.」
The company continues to make accounting estimates for deferred tax assets and impairment of fixed assets based on assumptions concerning the uncertainty over when the pandemic will be contained and other factors. - FY2021-Q3First statedAnnual report
「Regarding the impact of the spread of COVID-19 on the business, we are conducting reviews and other procedures based on information currently available. Although the impact of the spread of COVID-19 involves significant uncertainty, there have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
The company continues to review the accounting treatment of the impact of the pandemic based on available information and states that, despite the significant uncertainty surrounding the impact, there have been no material changes from the estimation assumptions as of the end of the previous consolidated fiscal year.