Accounting Estimates for the Impact of COVID-19
First written in FY2021-Q1. 9 of 10 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 from the previous consolidated fiscal year in the descriptions of the accounting estimates and the assumptions used in those estimates in the section “Analysis of Financial Condition, Operating Results and Cash Flows by Management” in the securities report for the previous consolidated fiscal year.」
It was stated that there had been no material changes from the previous consolidated fiscal year in the accounting estimates and related assumptions. - FY2023RestatedAnnual report
「The impact on our Group’s operating performance and other matters was immaterial during the current consolidated fiscal year. Accordingly, we have made accounting estimates assuming that the future impact of COVID-19 on our Group’s operating performance and other matters will also be immaterial.」
The impact of the infectious disease was considered immaterial in the current fiscal year as well, and the company continued to make accounting estimates assuming that the future impact would also be immaterial. - FY2023-Q3RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the impact of COVID-19 on our Group, as described under “Additional Information (Accounting Estimates Relating to the Impact of COVID-19)” in the securities report for the previous consolidated fiscal year.」
There have been no material changes from the previous consolidated fiscal year in the assumptions used in accounting estimates relating to the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the impact of COVID-19 on our Group, as described under “Additional Information (Accounting Estimates Relating to the Impact of COVID-19)” in the securities report for the previous consolidated fiscal year.」
There have been no material changes from the previous consolidated fiscal year in the assumptions used in accounting estimates relating to the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the impact of COVID-19 on our Group, as described under “Additional Information (Accounting Estimates Relating to the Impact of COVID-19)” in the securities report for the previous consolidated fiscal year.」
There have been no material changes from the previous consolidated fiscal year in the assumptions used in accounting estimates relating to the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the impact of COVID-19 on our Group, as described under “Additional Information (Accounting Estimates Relating to the Impact of COVID-19)” in the securities report for the previous consolidated fiscal year.」
There have been no material changes from the previous consolidated fiscal year in the assumptions used in accounting estimates relating to the impact of COVID-19. - FY2021RestatedAnnual report
「There is no consensus regarding how COVID-19 will spread or when it will subside, making it extremely difficult to predict its future impact on our Group’s operating performance and other matters. However, its impact on our Group’s operating performance and other matters was immaterial during the current consolidated fiscal year. Accordingly, we have made accounting estimates based on information available at the time the consolidated financial statements were prepared, assuming that the future impact will also be limited.」
The impact of the infectious disease was immaterial in the current fiscal year, and the company continued to make accounting estimates assuming that the future impact would also be limited. - FY2021-Q3RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the impact of COVID-19 on our Group, as described under “Additional Information (Accounting Estimates Relating to the Impact of COVID-19)” in the securities report for the previous consolidated fiscal year.」
The assumptions used in accounting estimates relating to the impact of COVID-19 have been maintained without material changes from the previous consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the impact of COVID-19 on our Group, as described under “Additional Information (Accounting Estimates Relating to the Impact of COVID-19)” in the securities report for the previous consolidated fiscal year.」
The assumptions used in accounting estimates relating to the impact of COVID-19 have been maintained without material changes from the previous consolidated fiscal year. - FY2021-Q1First statedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the impact of COVID-19 on our Group, as described under “Additional Information (Accounting Estimates Relating to the Impact of COVID-19)” in the securities report for the previous consolidated fiscal year.」
The assumptions used in accounting estimates relating to the impact of COVID-19 have been maintained, with no material changes from the previous consolidated fiscal year.