Accounting Estimates Based on the Assumption That COVID-19 Will Continue
First written in FY2020. 11 of 12 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company reconfirmed that there had been no significant changes from the previous fiscal year in accounting estimates and their underlying assumptions. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It has been reconfirmed that there were no significant changes in the accounting estimates or the assumptions underlying them. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It has been reconfirmed that there were no significant changes in the accounting estimates or the assumptions underlying them. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It has been reconfirmed that there were no significant changes in the accounting estimates or the assumptions underlying them. - FY2022RestatedAnnual report
「Accordingly, for the following fiscal year (the fiscal year ending September 2023), accounting estimates have been made based on the assumption that the effects of COVID-19 will continue. As there is uncertainty regarding the timing of the containment of the disease and other matters, actual results may differ from these estimates.」
Accounting estimates were made based on the assumption that the effects of COVID-19 will continue into the fiscal year ending September 2023, and the uncertainty regarding the timing of containment and other matters continues to be explicitly disclosed. - FY2022-Q2RestatedAnnual report
「There have been no significant changes to the assumptions regarding the impact of COVID-19 described in the additional information section of the securities report for the previous fiscal year.」
The company reaffirmed that there have been no significant changes to the accounting estimates and assumptions that the effects of COVID-19 will continue. - FY2022-Q1RestatedAnnual report
「There have been no significant changes to the assumptions regarding the impact of COVID-19 described in the additional information section of the securities report for the previous fiscal year.」
The company reaffirmed that there have been no significant changes to the accounting estimates and assumptions that the effects of COVID-19 will continue. - FY2021RestatedAnnual report
「For the following fiscal year (the fiscal year ending September 2022), accounting estimates have been made based on the assumption that the effects of COVID-19 will continue. As there is uncertainty regarding the timing of the containment of the disease and other matters, actual results may differ from these estimates.」
For the fiscal year ending September 2022, accounting estimates were made based on the assumption that the effects of COVID-19 would continue, and the uncertainty regarding the timing of containment and other matters was reaffirmed. - FY2021-Q3RestatedAnnual report
「There have been no significant changes to the assumptions regarding the impact of the spread of COVID-19 described in the securities report for the previous fiscal year.」
The company reaffirmed that there have been no significant changes to the accounting estimates and assumptions that the effects of COVID-19 will continue. - FY2021-Q2RestatedAnnual report
「There have been no significant changes to the assumptions regarding the impact of the spread of COVID-19 described in the additional information section of the securities report for the previous fiscal year.」
The company reaffirmed that there have been no significant changes to the accounting estimates and assumptions that the effects of COVID-19 will continue. - FY2021-Q1RestatedAnnual report
「There have been no significant changes to the assumptions regarding the impact of the spread of COVID-19 described in the additional information section of the securities report for the previous fiscal year.」
The company reaffirmed that there have been no significant changes to the accounting estimates and assumptions that the effects of COVID-19 will continue. - FY2020First statedAnnual report
「For the following fiscal year, the fiscal year ending September 2021, the Company made accounting estimates based on the assumption that the impact of COVID-19 would continue. Because estimates of the timing of the pandemic's resolution involve uncertainty, actual results may differ from these estimates.」
The Company made accounting estimates, including impairment testing for fixed assets and assessing the recoverability of deferred tax assets, based on the assumption that COVID-19 would continue to affect the fiscal year ending September 2021, while noting the related uncertainty.