Continued Accounting Estimates Related to COVID-19
First written in FY2021-Q1. 8 of 12 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2025DroppedAnnual reportNo separate continuing disclosure concerning accounting estimates related to COVID-19 and other factors can be identified for FY2025.
- FY2024-Q1RestatedAnnual report
「There have been no material changes to the information provided in the previous fiscal year's Annual Securities Report under “Significant Accounting Estimates: Accounting Estimates Related to COVID-19 and Other Factors.”」
The company states that there have been no material changes from the previous fiscal year's disclosures concerning accounting estimates related to COVID-19 and other factors. - FY2023Updated accounting assumptionsAnnual report
「Although the impact of the COVID-19 pandemic is expected to become minor, we have made accounting estimates for the current fiscal year, including the recoverability of deferred tax assets, based on the assumption that higher energy prices and surging raw material prices resulting from the Russia-Ukraine situation will continue for a certain period.」
The assumptions underlying accounting estimates have been updated to reflect the expectation that the impact of the pandemic will become minor, while energy and raw material prices driven up by the Russia-Ukraine situation will remain elevated for a certain period. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the information provided in the previous fiscal year's Annual Securities Report under “Significant Accounting Estimates: Accounting Estimates Related to COVID-19 and Other Factors.”」
The company states that there have been no material changes from the previous fiscal year's disclosures concerning accounting estimates related to COVID-19 and other factors. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the information provided in the previous fiscal year's Annual Securities Report under “Significant Accounting Estimates: Accounting Estimates Related to COVID-19 and Other Factors.”」
The company states that there have been no material changes from the previous fiscal year's disclosures concerning accounting estimates related to COVID-19 and other factors. - FY2022Addition of the situation in Ukraine to the assumptions underlying accounting estimatesAnnual report
「In addition, Russia's invasion of Ukraine may make it difficult to procure materials and increase costs, potentially affecting our business performance. Accordingly, based on the assumption that the effects of COVID-19 and other factors will continue for a certain period of the next fiscal year (the fiscal year ending March 2023), we have made accounting estimates after considering the recoverability of deferred tax assets and other matters for the current fiscal year (the fiscal year ended March 2022).」
The possibility of difficulty in procuring materials and higher costs resulting from Russia's invasion of Ukraine has been added to the assumptions underlying accounting estimates. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the information provided in the previous fiscal year's Annual Securities Report under “Significant Accounting Estimates: Accounting Estimates Related to COVID-19.”」
The company states that there have been no material changes from the information disclosed in the previous fiscal year concerning accounting estimates related to COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the information provided in the previous fiscal year's Annual Securities Report under “Significant Accounting Estimates: Accounting Estimates Related to COVID-19.”」
The company states that there have been no material changes from the information disclosed in the previous fiscal year concerning accounting estimates related to COVID-19. - FY2021RestatedAnnual report
「Accordingly, based on the assumption that the effects of COVID-19 would continue for a certain period during the following fiscal year (the fiscal year ending March 2022), we made accounting estimates for the fiscal year under review (the fiscal year ended March 2021) after considering the recoverability of deferred tax assets and other matters.」
Based on the assumption that the effects of COVID-19 would continue for a certain period during the fiscal year ending March 2022, the company estimated the recoverability of deferred tax assets and other items. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the information disclosed in the “Additional Information (Accounting Estimates Related to COVID-19)” section of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes from the information disclosed in the previous fiscal year concerning accounting estimates related to COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the information disclosed in the “Additional Information (Accounting Estimates Related to COVID-19)” section of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes from the information disclosed in the previous fiscal year concerning accounting estimates related to COVID-19. - FY2021-Q1First statedAnnual report
「There have been no material changes to the information disclosed in the “Additional Information (Accounting Estimates Related to COVID-19)” section of the annual securities report for the previous fiscal year.」
The company states that there have been no material changes from the information disclosed in the annual securities report for the previous fiscal year concerning accounting estimates related to COVID-19.