Revision of assumptions regarding recovery from COVID-19
First written in FY2021-Q1. 10 of 13 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
53 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「There have been no material changes from the assumptions stated in the previous fiscal year's annual securities report (additional information).」
Regarding accounting estimates for the impact of COVID-19, the Company continues to use the assumptions established in the previous consolidated fiscal year. - FY2024-Q2RestatedAnnual report
「There have been no material changes from the assumptions stated in the previous fiscal year's annual securities report (additional information).」
Regarding accounting estimates for the impact of COVID-19, the Company continues to use the assumptions established in the previous consolidated fiscal year. - FY2024-Q1RestatedAnnual report
「There have been no material changes from the assumptions stated in the previous fiscal year's annual securities report (additional information).」
Regarding accounting estimates for the impact of COVID-19, the Company continues to use the assumptions established in the previous consolidated fiscal year. - FY2023Accounting estimates based on a recovery trendAnnual report
「The Company has prepared its accounting estimates based on the assumption that the impact of COVID-19 will follow a recovery trend during the fiscal year ending March 2024, that plant operations can continue, and that there will be no problems with the supply of raw materials or other items.」
For accounting estimates regarding the impact of COVID-19, the Company assumes that the fiscal year ending March 2024 will follow a recovery trend, with no problems affecting plant operations or the supply of raw materials. - FY2023-Q3RestatedAnnual report
「There have been no material changes from the assumptions stated in the previous fiscal year's annual securities report (additional information).」
Regarding the impact of COVID-19, the Company continues to use the accounting estimate assumptions established in the previous consolidated fiscal year. - FY2023-Q2Continuing the accounting assumption of recoveryAnnual report
「There have been no material changes from the assumptions stated in the previous fiscal year's annual securities report (additional information).」
Regarding the impact of COVID-19, the Company continues to use the accounting estimate assumptions established in the previous consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes from the assumptions stated in the previous fiscal year's annual securities report (additional information).」
Regarding the impact of COVID-19, the Company continues to use the accounting estimate assumptions established in the previous consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「There have been no material changes from the assumptions stated in the previous fiscal year's annual securities report (additional information).」
Regarding the impact of COVID-19, the Company continues to use the accounting estimate assumptions established in the previous consolidated fiscal year. - FY2022-Q1RestatedAnnual report
「There have been no material changes from the assumptions stated in the previous fiscal year's annual securities report (additional information).」
Regarding the impact of COVID-19, the Company continues to use the accounting estimate assumptions established in the previous consolidated fiscal year. - FY2021More specific recovery assumptionsAnnual report
「Although the impact of COVID-19 on the Group varies by business and region, the Group has prepared its accounting estimates based on the assumption that conditions will recover gradually from the third to the fourth quarter of the fiscal year ending March 2022, that plant operations can continue, and that there will be no problems with the supply of raw materials or other items.」
The accounting assumption regarding the impact of COVID-19 includes a timeline based on gradual recovery from the third to the fourth quarter of the fiscal year ending March 2022. - FY2021-Q3RestatedAnnual report
「There have been no material changes from the assumptions stated in the first-quarter report (additional information).」
Regarding the impact of COVID-19, the Company continues to use the accounting estimate assumption revised in the first quarter. - FY2021-Q2RestatedAnnual report
「There have been no material changes from the assumptions stated in the first-quarter report (additional information).」
Regarding the impact of COVID-19, the Company continues to use the accounting estimate assumption revised in the first quarter, namely that recovery will remain gradual. - FY2021-Q1First statedAnnual report
「In the previous fiscal year's annual securities report (additional information), the Group had assumed that the impact of COVID-19 would generally enter a recovery trajectory from the third to the fourth quarter of the current fiscal year, although the timing would vary by business and region. However, when preparing the consolidated financial statements for the first quarter, the Group revised this assumption to one of only a gradual recovery and prepared its accounting estimates accordingly.」
Regarding the impact of COVID-19, the Company revised its accounting estimate in the first quarter, changing the previous year's recovery assumption to one of "only a gradual recovery."