Komori
KUWAZAWA Holdings (8104) · InitiativeRestated

Introduction of notes on accounting estimates

First written in FY2021. 9 of 11 entries say "Restated". Latest entry: FY2026.

11entries
6years
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ProgressHeldSoftenedWorseRestatedFY2021 – FY2023-Q3RestatedFY2024-Q1 – FY20262021: 120212022: 220222023: 420232024: 220242025: 120252026: 12026
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 620 companies write about · 0 as a headwind · 18 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 620 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「Significant accounting estimates and assumptions used in preparing the consolidated financial statements are described in “Part 5. Accounting Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes (Significant Accounting Estimates).”」

    The company continues its policy of disclosing significant accounting estimates and assumptions in the notes.
  2. 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 has reaffirmed that there have been no material changes from the previous year in the notes on accounting estimates or in the assumptions used in those estimates.
  3. 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 reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates or the assumptions used in making those estimates.
  4. FY2024RestatedAnnual report

    「Significant accounting estimates and assumptions used in preparing the consolidated financial statements are described in “Part 5. Accounting Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes (Significant Accounting Estimates).”」

    The company continues its policy of disclosing significant accounting estimates and assumptions in the notes.
  5. 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 reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates or the assumptions used in making those estimates.
  6. 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 reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates or the assumptions used in making those estimates.
  7. FY2023AdvancedAnnual report

    「Significant accounting estimates and assumptions used in preparing the consolidated financial statements are described in “Part 5. Accounting Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes (Significant Accounting Estimates).”」

    As significant accounting estimates, the company specifically disclosed construction revenue of ¥14,411 million based on estimated total construction costs, along with assumptions regarding subcontracting expenses, changes in construction periods, changes in construction specifications, additional construction work and other matters.
  8. 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 has reaffirmed that there have been no material changes from the previous year in the notes on accounting estimates or in the assumptions used in those estimates.
  9. 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 has reaffirmed that there have been no material changes from the previous year in the notes on accounting estimates or in the assumptions used in those estimates.
  10. FY2022RestatedAnnual report

    「Significant accounting estimates and assumptions used in preparing the consolidated financial statements are described in “Part 5. Accounting Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes (Significant Accounting Estimates).”」

    The company continues to include notes on accounting estimates and discloses significant assumptions and uncertainties, including estimates of total construction costs.
  11. FY2021First statedAnnual report

    「We have applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, dated 31 March 2020) to the consolidated financial statements for the year-end of the current consolidated fiscal year and have included notes on significant accounting estimates.」

    The company began applying the notes on accounting estimates from the end of the fiscal year ended March 2021 and disclosed significant estimates, including impairment of fixed assets and the recoverability of deferred tax assets.
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KUWAZAWA Holdings's next results are scheduled for 2026-11-09. Read the earnings preview
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