Accounting Estimates Based on the Assumption That the Impact of COVID-19 Will Continue
First written in FY2021-Q1. 9 of 13 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2025-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 continues to treat the accounting estimates and the assumptions underlying them as having undergone no material changes from the previous fiscal year. - FY2024-Q3RestatedAnnual 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 continues to treat the accounting estimates and the assumptions underlying them as having undergone no material changes from the previous fiscal year. - 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.」
The company continues to treat the accounting estimates and the assumptions underlying them as having undergone no material changes from the previous fiscal year. - FY2024-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.」
The company continues to treat the accounting estimates and the assumptions underlying them as having undergone no material changes from the previous fiscal year. - FY2023-Q3RestatedAnnual 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 continues to treat the accounting estimates and assumptions as having undergone no material changes from the previous fiscal year. - 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.」
The company continues to treat the accounting estimates based on COVID-19 and other factors as having undergone no material changes. - FY2022SoftenedAnnual report
「Although it remains difficult to accurately predict the timing of containment of COVID-19, we currently believe that its impact on accounting estimates, including inventory valuation, the determination of impairment losses on fixed assets, and the assessment of the recoverability of deferred tax assets, is limited.」
While assuming that the impact of the infectious disease will continue, the company stated that its impact on accounting estimates is limited, indicating a less severe view of the accounting impact than under the previous assumption of continuing effects. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The company continues to treat the accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets, based on the impact of the infectious disease, as having undergone no material changes. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The company continues to treat the accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets, based on the impact of the infectious disease, as having undergone no material changes. - FY2021Duration of the infectious disease impact specified as lasting until around the end of 2021Annual report
「We initially assumed that the impact of COVID-19 on the Group's business performance would continue until around summer 2020. However, as the timing of containment remains unforeseeable, we changed the assumption to one that the impact would continue until around the end of 2021 and made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets, among other matters.」
Regarding the impact of COVID-19, the duration of the impact has been specified as lasting until around the end of 2021, rather than the previous assumption that it would continue for a certain period from the following consolidated fiscal year onward. - FY2021-Q3RestatedAnnual report
「We initially assumed that the impact of COVID-19 on the Group's business performance would continue until around summer 2020. However, as the timing of containment remains unforeseeable, we changed the assumption to one that the impact would continue for a certain period from the following consolidated fiscal year onward and made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets, among other matters.」
The accounting estimate remains based on the assumption that the impact of the infectious disease will continue for a certain period from the following consolidated fiscal year onward. - FY2021-Q2Assumption changed to continued impact of the infectious diseaseAnnual report
「We initially assumed that the impact of COVID-19 on the Group's business performance would continue until around summer 2020. However, as the timing of containment remains unforeseeable, we changed the assumption to one that the impact would continue for a certain period from the following consolidated fiscal year onward and made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets, among other matters.」
Regarding the impact of COVID-19, the accounting estimate was changed from the previous assumption that the impact would continue until around summer 2020 to an assumption that it would continue for a certain period from the following consolidated fiscal year onward. - FY2021-Q1First statedAnnual report
「Regarding the impact of COVID-19, the Group considers the future spread and timing of containment to be highly uncertain. Based on the assumption that the impact on the Group's business performance would continue until around summer 2020, we made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets, among other matters.」
For the first time, it was disclosed that accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets were made based on the assumption that the impact of COVID-19 would continue until around summer 2020.