Accounting Estimates Based on COVID-19 Subsiding and Business Performance Recovering from June Onward
First written in FY2021-Q1. 3 of 8 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2022RestatedAnnual report
「At the Company, performance has remained steady even under these circumstances, and accounting estimates relating to the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets are being made on the assumption that the impact on performance going forward will be minor.」
The accounting estimate assumption that the future impact of infectious diseases and other factors on performance would be minor continues. - FY2022-Q3RestatedAnnual report
「However, the Company's performance has remained steady, and accounting estimates relating to the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets are being made on the assumption that the impact on performance going forward will be minor.」
The accounting estimate assumption that the future impact of the infectious disease outbreak on performance would be minor continues. - FY2022-Q2Update to the assumptions underlying accounting estimatesAnnual report
「At the Company, performance has remained steady even after the fourth state of emergency was declared, and accounting estimates relating to the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets are being made on the assumption that the impact on performance going forward will be minor. Actual results in the future may differ from these estimates and assumptions.」
The assumption was updated to state that performance would remain steady even after the fourth state of emergency was declared and that the future impact of the infectious disease outbreak on performance would be minor. - FY2022-Q1Update to the assumptions underlying accounting estimatesAnnual report
「At the Company, performance has remained steady even after the third state of emergency was declared, and accounting estimates relating to the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets are being made on the assumption that the impact on performance going forward will be minor. Actual results in the future may differ from these estimates and assumptions.」
It was stated that performance remained steady even after the third state of emergency was declared and that accounting estimates were being made on the assumption that the future impact of the infectious disease outbreak would be minor. - FY2021Update to the assumptions underlying accounting estimatesAnnual report
「At the Company, performance has remained steady even after the second state of emergency was declared, and accounting estimates relating to the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets are being made on the assumption that the impact on performance going forward will be minor.」
The previous assumption that performance would remain at the previous year's level was updated to assume that the future impact of the infectious disease outbreak on performance would be minor. - FY2021-Q3RestatedAnnual report
「At the Company, following the lifting of the state of emergency in all prefectures on 26 May and the resumption of economic activity, performance has recovered since June. Accounting estimates relating to the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets are being made on the assumption that performance will remain at the previous year's level going forward.」
The accounting estimate assumption presented in the second quarter, that performance would remain at the previous year's level, continued in the third quarter. - FY2021-Q2Update to the assumptions underlying accounting estimatesAnnual report
「Following the lifting of the state of emergency in all prefectures on 26 May and the resumption of economic activity, performance has recovered since June. Accounting estimates relating to the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets are being made on the assumption that performance will remain at the previous year's level going forward.」
The assumption disclosed in the first quarter that performance would recover from June onward was updated to state that performance had in fact recovered and that estimates would henceforth be made on the assumption that performance would remain at the previous year's level. - FY2021-Q1First statedAnnual report
「Following the lifting of the state of emergency in all prefectures on 26 May and the resumption of economic activity, accounting estimates relating to the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets were made based on the assumption that performance would recover from June onward. Actual results in the future may differ from these estimates and assumptions.」
Based on the assumption that the state of emergency would be lifted and performance would recover from June onward, estimates were made regarding the recoverability of deferred tax assets and impairment losses on property, plant and equipment and other assets, and it was disclosed that actual results may differ from the assumptions.