Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2021-Q1. 7 of 13 entries say "Restated". Latest entry: FY2026.
Ledax moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
6 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「Regarding the impact of the Russia-Ukraine and Middle East situations on the performance of our group, accounting estimates have been prepared based on the assumption that the impact will continue for a certain period during the following consolidated fiscal year, the fiscal year ending March 2027.」
The accounting estimate assumptions have been expanded from the Russia-Ukraine situation to include the Middle East situation, on the assumption that the impact will continue for a certain period during the fiscal year ending March 2027. - FY2025-H1ReframedAnnual report
「Regarding the impact of the Russia-Ukraine situation on the performance of our group, accounting estimates have been prepared based on the assumption that the impact will continue for a certain period from the second half onward.」
The disclosure has been revised to state that accounting estimates are prepared on the assumption that the impact of the Russia-Ukraine situation will continue for a certain period from the second half onward. - FY2024-Q3RestatedAnnual report
「Conditions arising from the Russia-Ukraine situation, including yen depreciation and higher crude oil prices, continue to affect the group's corporate management. The effects contain many uncertain factors and may have a further impact on the group's financial position, operating results and cash flows from the fourth quarter of the consolidated fiscal year onward.」
While there have been no material changes to the accounting estimates based on yen depreciation and higher crude oil prices arising from the Russia-Ukraine situation, the company continues to describe the possibility of additional effects on its financial position, performance and cash flows from the fourth quarter onward. - FY2024-Q1ReframedAnnual report
「Conditions arising from the Russia-Ukraine situation, including yen depreciation and higher crude oil prices, continue to affect the group's corporate management. The effects contain many uncertain factors and may have a further impact on the group's financial position, operating results and cash flows from the second quarter of the consolidated fiscal year onward.」
The additional information concerning accounting estimates has been reorganized from a joint discussion of COVID-19 and the Russia-Ukraine situation to focus on the effects of yen depreciation and higher crude oil prices arising from the Russia-Ukraine situation. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the effects of COVID-19 and the Russia-Ukraine situation on the group's performance that were described in the additional information section of the securities report for the previous consolidated fiscal year. However, the timing of resolution remains uncertain, and the situation may have a further impact on the group's financial position, operating results and cash flows from the fourth quarter of the consolidated fiscal year onward.」
While stating that there have been no material changes to the assumptions used in the accounting estimates, the company continues to describe the uncertainty over the timing of resolution and the possibility of additional effects from the fourth quarter onward. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the effects of COVID-19 and the Russia-Ukraine situation on the group's performance that were described in the additional information section of the securities report for the previous consolidated fiscal year. However, the timing of resolution remains uncertain, and the situation may have a further impact on the group's financial position, operating results and cash flows from the third quarter of the consolidated fiscal year onward.」
While there have been no material changes to the accounting assumptions concerning COVID-19 and the Russia-Ukraine situation, the company continues to state that the timing of resolution remains uncertain and that additional effects may arise from the third quarter onward. - FY2023-Q1ReframedAnnual report
「The impact of COVID-19 on the market and conditions arising from the Russia-Ukraine situation, including yen depreciation and higher crude oil prices, are affecting the group's corporate management.」
The effects of yen depreciation and higher crude oil prices arising from the Russia-Ukraine situation have been added to the previous accounting estimates based on COVID-19. The company states that there have been no material changes from the assumptions for the previous consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「Based on the assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2022, the group is making accounting estimates concerning impairment accounting for fixed assets and other matters. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
This states that the accounting assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2022 has been maintained, with no material changes from the end of the previous consolidated fiscal year. - FY2022-Q1RestatedAnnual report
「Based on the assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2022, the group is making accounting estimates concerning impairment accounting for fixed assets and other matters. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
This reconfirms that the accounting assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2022 has been maintained, with no material changes from the end of the previous consolidated fiscal year. - FY2021ReframedAnnual report
「The accounting estimates for the fiscal year ended March 2021 are based on the assumption that the effects of COVID-19 will continue for a certain period of the following consolidated fiscal year, ending March 2022.」
The period covered has been revised so that accounting estimates are based on the assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2022. - FY2021-Q3RestatedAnnual report
「Based on the assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2021, the group is making accounting estimates concerning impairment accounting for fixed assets and other matters. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
This reconfirms that the accounting assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2021 has been maintained, with no material changes from the end of the previous consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「Based on the assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2021, the group is making accounting estimates concerning impairment accounting for fixed assets and other matters. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
This reconfirms that the accounting assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2021 has been maintained, with no material changes from the end of the previous consolidated fiscal year. - FY2021-Q1First statedAnnual report
「Based on the assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2021, the group is making accounting estimates concerning impairment accounting for fixed assets and other matters.」
Based on the assumption that the effects of COVID-19 will continue for a certain period of the fiscal year ending March 2021, the group is making accounting estimates concerning impairment accounting for fixed assets and other matters. It states that there have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.