Impact of the spread of COVID-19 on the business environment and accounting estimates
First written in FY2020. 8 of 10 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
53 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the previous consolidated fiscal year’s annual securities report under “Accounting estimates affected by the spread of COVID-19.”」
The company has reconfirmed that there have been no significant changes in the assumptions underlying accounting estimates, including those concerning when the COVID-19 pandemic will subside. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the previous consolidated fiscal year’s annual securities report under “Accounting estimates affected by the spread of COVID-19.”」
The company has reconfirmed that there have been no significant changes in the assumptions underlying accounting estimates, including those concerning when the COVID-19 pandemic will subside. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the previous consolidated fiscal year’s annual securities report under “Accounting estimates affected by the spread of COVID-19.”」
The company has reconfirmed that there have been no significant changes in the assumptions underlying accounting estimates, including those concerning when the COVID-19 pandemic will subside. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the previous consolidated fiscal year’s annual securities report under “Accounting estimates affected by the spread of COVID-19.”」
The company has reconfirmed that there have been no significant changes in the assumptions underlying accounting estimates, including those concerning when the COVID-19 pandemic will subside. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the previous consolidated fiscal year’s annual securities report under “Accounting estimates affected by the spread of COVID-19.”」
The company has reconfirmed that there have been no significant changes in the assumptions underlying accounting estimates, including those concerning when the COVID-19 pandemic will subside. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the previous consolidated fiscal year’s annual securities report under “Accounting estimates affected by the spread of COVID-19.”」
The company has reconfirmed that there have been no significant changes in the assumptions underlying accounting estimates, including those concerning when the COVID-19 pandemic will subside. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the additional information section of the previous consolidated fiscal year’s annual securities report under “Accounting estimates affected by the spread of COVID-19.”」
The company has reconfirmed that there have been no significant changes in the assumptions underlying accounting estimates, including those concerning when the COVID-19 pandemic will subside. - FY2021-Q2RestatedAnnual report
「As for the outlook, the impact of COVID-19 on economic activity is highly uncertain, and uncertain conditions are expected to continue.」
The company reconfirmed that the impact of COVID-19 on economic activity is highly uncertain and that uncertain conditions are expected to continue. It also states that there have been no significant changes to the assumptions used in the accounting estimates. - FY2021-Q1WorsenedAnnual report
「As for the outlook, the impact of the global spread of COVID-19 on economic activity is highly uncertain, and uncertain conditions are expected to continue.」
The company states that the impact of the spread of COVID-19 on economic activity is highly uncertain and that uncertain conditions are expected to continue. - FY2020First statedAnnual report
「Due to the impact of the spread of COVID-19 that emerged at the end of the fiscal year, the company expects uncertain conditions to continue going forward.」
The impact of the spread of COVID-19 on the business environment at the end of the fiscal year and the resulting uncertainty about the outlook are described as separate risks for the first time. The accounting estimates assume that the impact on operating revenue and other items will continue for approximately 6 months.