Estimates of Fixed-Asset Impairment and Deferred-Tax-Asset Recoverability in Light of the Impact of COVID-19
First written in FY2021-Q2. 11 of 13 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2025-H1RestatedAnnual report
「There were no material changes during the interim consolidated accounting period in the descriptions of the significant accounting estimates and the assumptions used in those estimates included in “Management’s Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - FY2025-Q1RestatedAnnual report
「There were no material changes during the first quarter of the fiscal year in the descriptions of the significant accounting estimates and the assumptions used in those estimates included in “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 were no significant changes from the previous fiscal year in its significant accounting estimates or the related assumptions. - FY2024-Q3RestatedAnnual report
「During the third quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates and the assumptions used in those estimates described under “Management’s Discussion and Analysis of Financial Condition, Results of Operations and Cash Flows” in the securities report for the previous fiscal year.」
Reiterates that there have been no material changes since the previous fiscal year in the accounting estimates and assumptions. - FY2024-Q2RestatedAnnual report
「During the second quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates and the assumptions used in those estimates described under “Management’s Discussion and Analysis of Financial Condition, Results of Operations and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
The company stated that there were no material changes to the assumptions underlying its accounting estimates, including those concerning the spread of the infection and the timing of its subsidence. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
The company stated that there were no material changes to the assumptions underlying its accounting estimates concerning the spread of the infection and the timing of its subsidence. - FY2022Accounting estimate assumptions updatedAnnual report
「Although COVID-19 showed a gradual tendency to subside during the fiscal year ending February 2022 and could spread again due to variants, the company made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets on the assumption that the impact on the group would be limited.」
The assumptions were updated to reflect the expectation that the infection would gradually subside during the fiscal year ending February 2022, while also noting the possibility of renewed spread due to variants. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of COVID-19).」
The company reiterated that there were no material changes to the assumptions underlying its accounting estimates, including those concerning the spread of COVID-19 and the timing of its subsidence. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of COVID-19).」
The company stated that there were no material changes to the assumptions underlying its accounting estimates concerning the spread of COVID-19 and the timing of its subsidence. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of COVID-19).」
The company stated that there were no material changes to the assumptions underlying its accounting estimates concerning the spread of COVID-19 and the timing of its subsidence. - FY2021RestatedAnnual report
「Although it is difficult to accurately predict when the infection will subside or the possibility of a renewed spread, the company made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets on the assumption, based on external information and other factors, that the impact would gradually subside during the fiscal year ending February 2022 and would have a limited effect on business performance.」
The company reiterated for the full fiscal year its treatment of estimating impairment and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 would gradually subside during the fiscal year ending February 2022. - FY2021-Q3RestatedAnnual report
「The company made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets on the assumption that the impact of COVID-19 on business performance would be limited.」
The company reiterated its accounting treatment of estimating impairment of fixed assets and the recoverability of deferred tax assets on the assumption that the impact of COVID-19 on business performance would be limited. - FY2021-Q2First statedAnnual report
「The company made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets on the assumption that the impact of COVID-19 on business performance would be limited.」
The company disclosed for the first time that it was making accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets on the assumption that the impact of COVID-19 on business performance would be limited.