Impact of COVID-19 Not Reflected in Accounting Estimates
First written in FY2020. 9 of 12 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2025DroppedAnnual report
「Deferred tax assets are estimated based on the timing and amount of taxable income expected to arise under future business plans.」
There is no specific disclosure stating that the impact of COVID-19 was not reflected in the accounting estimates; instead, this is described as a general estimate based on future business plans. - 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 states that there have been no material changes from the prior fiscal year in the accounting estimates or the assumptions used in those estimates. - 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 states that there have been no material changes from the prior fiscal year in the accounting estimates or the assumptions used in those estimates. - 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 states that there have been no material changes from the prior fiscal year in the accounting estimates or the assumptions used in those estimates. - 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 states that there have been no material changes from the prior fiscal year in the accounting estimates or the assumptions used in those estimates. - FY2023-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 states that there have been no material changes from the prior fiscal year in the accounting estimates or the assumptions used in those estimates. - FY2022RestatedAnnual report
「Although the impact of the global spread of COVID-19 remains highly uncertain and it is difficult to reasonably calculate the amount of its impact on our group's business performance, we are conducting reviews and other procedures based on information available as of the filing date.」
The company states that although it is difficult to reasonably calculate the amount of the infectious disease's impact, it is reviewing its accounting estimates based on available information. - FY2022-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 states that there have been no material changes from the prior fiscal year in the accounting estimates or the assumptions used in those estimates. - FY2021Deferred tax asset estimates now reflect the impact of the infectious diseaseAnnual report
「Although the impact on business activities of the global spread of COVID-19 remains uncertain for the current consolidated fiscal year, we have forecast business performance and estimated deferred tax assets based on information available at this time. These estimates may be affected by future changes in uncertain economic conditions and other factors. If the timing and amount of taxable income actually generated differ from the estimates, this may have a material impact on the amount of deferred tax assets in the consolidated financial statements for the following consolidated fiscal year.」
The disclosure changed from stating in the prior year that the impact of the infectious disease had not been reflected in the estimates to stating in the current year that business performance was forecast and deferred tax assets estimated based on available information. - FY2021-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 states that there have been no material changes from the prior fiscal year in the accounting estimates or the assumptions used in those estimates. - FY2021-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 states that there have been no material changes from the prior fiscal year's annual securities report in the accounting estimates or the assumptions used in those estimates. - FY2020First statedAnnual report
「As it is difficult to reasonably calculate the impact of COVID-19 on the consolidated financial statements for the following fiscal year and beyond based on certain assumptions, we have not taken that impact into account in the estimates for the current consolidated fiscal year.」
The company states that the impact of the infectious disease has not been taken into account in the current year's accounting estimates because it is difficult to reasonably calculate its impact on the following fiscal year and beyond.