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Handsman (7636) · FactDropped

The impact of COVID-19 was not reflected in accounting estimates

First written in FY2020. 11 of 13 entries say "Restated". Latest entry: FY2023.

13entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020 – FY20232020: 220202021: 420212022: 420222023: 32023
Same theme, other companies
Accounting Estimates Based on COVID-19 AssumptionsA theme 591 companies write about · 464 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 594 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023DroppedAnnual report

    「In preparing the financial statements, the company uses estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses. However, figures based on these estimates and assumptions may differ from actual results.」

    The standalone disclosure used through the previous fiscal year stating that “none of the accounting estimates take into account the impact of COVID-19” has not been repeated for the current fiscal year.
  2. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no significant changes to the descriptions of accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes from the previous fiscal year to the accounting estimates and the assumptions used in those estimates.
  3. FY2023-Q2RestatedAnnual report

    「During the second quarter cumulative period, there were no material changes to the accounting estimates and the assumptions used in those estimates described in “Management’s Discussion and Analysis of Financial Position, Operating Results and Cash Flows” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes from the previous fiscal year to the accounting estimates and the assumptions used in those estimates.
  4. FY2023-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no significant changes to the descriptions of accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes from the previous fiscal year to the accounting estimates and the assumptions used in those estimates.
  5. FY2022RestatedAnnual report

    「The company states that none of its accounting estimates take into account the impact of COVID-19.」

    The company continues to state that none of its significant accounting estimates take into account the impact of COVID-19.
  6. FY2022-Q3RestatedAnnual report

    「During the third quarter cumulative period, there were no material changes to the accounting estimates and the assumptions used in those estimates described in “Management’s Discussion and Analysis of Financial Position, Operating Results and Cash Flows” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes during the cumulative third quarter to the accounting estimates and assumptions described for the previous fiscal year.
  7. FY2022-Q2RestatedAnnual report

    「During the second quarter cumulative period, there were no material changes to the accounting estimates and the assumptions used in those estimates described in “Management’s Discussion and Analysis of Financial Position, Operating Results and Cash Flows” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes during the cumulative second quarter to the accounting estimates and assumptions described for the previous fiscal year.
  8. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no significant changes to the descriptions of accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes during the cumulative first quarter to the accounting estimates and assumptions described for the previous fiscal year.
  9. FY2021RestatedAnnual report

    「The company states that none of its accounting estimates take into account the impact of COVID-19.」

    The company continues to state that none of its significant accounting estimates take into account the impact of COVID-19.
  10. FY2021-Q3RestatedAnnual report

    「During the third quarter cumulative period, there were no material changes to the accounting estimates and the assumptions used in those estimates described in “Management’s Discussion and Analysis of Financial Position, Operating Results and Cash Flows” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes during the cumulative third quarter to the accounting estimates and assumptions described for the previous fiscal year.
  11. FY2021-Q2RestatedAnnual report

    「During the second quarter cumulative period, there were no material changes to the accounting estimates and the assumptions used in those estimates described in “Management’s Discussion and Analysis of Financial Position, Operating Results and Cash Flows” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes during the cumulative second quarter to the accounting estimates and assumptions described for the previous fiscal year.
  12. FY2021-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no significant changes to the descriptions of accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」

    The company states that there were no significant changes during the quarter to the accounting estimates and assumptions described for the previous fiscal year.
  13. FY2020First statedAnnual report

    「The company states that none of its accounting estimates take into account the impact of COVID-19.」

    The company states that none of its significant accounting estimates, including impairment of fixed assets, take into account the impact of COVID-19.
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The impact of COVID-19 was not reflected in accounting estimates | HANDSMAN CO.,LTD (7636) | Komori