Future Losses Due to a Delay in the Resolution of the COVID-19 Pandemic
First written in FY2021-Q1. 2 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026DroppedAnnual report
「If there is a significant change in the assumptions used to calculate future cash flows and for other purposes, it may affect the financial position and operating results for the following consolidated fiscal year.」
There is no standalone statement about future losses due to delayed containment of the pandemic; the description now concerns changes in assumptions for future cash flows in general. - FY2022RestatedAnnual report
「If there is a significant change in the assumptions used to calculate future cash flows and for other purposes, it may affect the financial position and operating results for the following consolidated fiscal year.」
The company continues to state that changes in assumptions concerning the pandemic's impact and other factors may affect the financial position and operating results from the following consolidated fiscal year onward. - FY2021RaisedAnnual report
「The impact of COVID-19 on economic activity is uncertain and may affect the financial position and operating results in the future, including from fiscal 2022 onward.」
The company explicitly states that the pandemic may affect the business not only during the current consolidated fiscal year but also in the future, including from fiscal 2022 onward. - FY2021-Q3ReframedAnnual report
「The impact of the spread of COVID-19 involves many uncertain factors and may affect our group's financial position, operating results and cash flows for the current consolidated fiscal year.」
The wording has changed from the previous statement that future losses may arise due to delayed containment to a statement highlighting the uncertainty surrounding the pandemic's impact and the possibility of effects on the financial position, operating results and cash flows for the current consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「This assumption involves a high degree of uncertainty, and if the impact is prolonged due to delayed containment, losses may arise in the future.」
The company continues to describe the risk of future losses if the impact is prolonged due to delayed containment, given the high degree of uncertainty in the accounting estimates based on the containment and normalization of the pandemic. - FY2021-Q1First statedAnnual report
「This assumption involves a high degree of uncertainty, and if the impact is prolonged due to delayed containment, losses may arise in the future.」
The accounting estimates based on the containment and normalization of the pandemic involve a high degree of uncertainty, and the company states that future losses may arise if the impact is prolonged due to delayed containment.