Business Suspension and Earnings Impact from COVID-19
First written in FY2020. 5 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 2 of 12 companies on the "Worse" side.
18 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「In preparation for the spread of infectious diseases such as COVID-19, the Group has adopted remote work, staggered working hours and other measures to prevent infection.」
The policy of using remote work and staggered working hours in preparation for the spread of infectious diseases and similar events remains in place. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread of COVID-19 and the timing of its containment, described in the section “Accounting Estimates Related to the Impact of the Spread of COVID-19” under “Additional Information” in the annual securities report for the fiscal year ended March 2021 (16th fiscal year).」
The company has reconfirmed that there have been no material changes in the accounting assumptions concerning the spread of COVID-19 and the timing of its containment. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread of COVID-19 and the timing of its containment, described in the section “Accounting Estimates Related to the Impact of the Spread of COVID-19” under “Additional Information” in the annual securities report for the fiscal year ended March 2021 (16th fiscal year).」
The company has reconfirmed that there have been no material changes in the accounting assumptions concerning the spread of COVID-19 and the timing of its containment. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread of COVID-19 and the timing of its containment, described in the section “Accounting Estimates Related to the Impact of the Spread of COVID-19” under “Additional Information” in the annual securities report for the fiscal year ended March 2020 (15th fiscal year).」
The company has reconfirmed that there have been no material changes in the accounting assumptions concerning the spread of COVID-19 and the timing of its containment. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread of COVID-19 and the timing of its containment, described in the section “Accounting Estimates Related to the Impact of the Spread of COVID-19” under “Additional Information” in the annual securities report for the fiscal year ended March 2020 (15th fiscal year).」
The company has reconfirmed that there have been no material changes from the previous fiscal year in the accounting assumptions concerning the spread of COVID-19 and the timing of its containment. As there is no indication that workplace closures or similar events actually occurred due to infections, materialized is set to false. - FY2020First statedAnnual report
「Nevertheless, if any of the officers or employees of the Group contract COVID-19, the Group may be forced to close its workplaces or suspend operations as a result, which could affect the Group's operating performance and financial position.」
The closure of workplaces and suspension of operations following COVID-19 infections, and the resulting impact on operating performance and financial position, have been identified as new major risks.