Uncertainty in Accounting Estimates Due to Changes in Market Conditions
First written in FY2016. 18 of 26 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 6 of 25 companies on the "Worse" side.
23 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
Regarding uncertainty in accounting estimates arising from changes in market conditions, the company states that there have been no new developments or significant changes. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
Regarding uncertainty in accounting estimates arising from changes in market conditions, the company states that there have been no new developments or significant changes. - FY2024MaterialisedAnnual report
「Retained earnings decreased by ¥2,382 million due to the recognition of impairment losses on fixed assets and the write-down of deferred tax assets. Deferred tax assets decreased by ¥747 million as a result of reviewing their recoverability.」
In connection with uncertainty in accounting estimates, the recoverability of deferred tax assets was reassessed, resulting in a ¥747 million reduction in deferred tax assets. - FY2024-Q3RestatedAnnual report
「During the nine-month period ended in the third quarter, there was no occurrence of any new business or other risk, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2024-Q2RestatedAnnual report
「During the second quarter of the current consolidated cumulative period, there were no new business or other risks, and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2023-Q2RestatedAnnual report
「The Group makes accounting estimates, including estimates for impairment accounting for fixed assets and the recoverability of deferred tax assets, based on information available when preparing the quarterly consolidated financial statements. The Group assumes that the impact of COVID-19 will continue to a certain extent during the current consolidated fiscal year but will gradually ease as vaccinations progress and therapeutic drugs become more widely available.」
The Group continues to use the accounting assumption that the impact of the infectious disease will continue to a certain extent but gradually ease as vaccinations progress and therapeutic drugs become more widely available. - FY2023-Q1SoftenedAnnual report
「The Group makes accounting estimates, including estimates for impairment accounting for fixed assets and the recoverability of deferred tax assets, based on information available when preparing the quarterly consolidated financial statements. The Group assumes that the impact of COVID-19 will continue to a certain extent during the current consolidated fiscal year but will gradually ease as vaccinations progress and therapeutic drugs become more widely available.」
The Group has maintained the assumption that the impact of the infectious disease will continue to a certain extent during the current fiscal year, while assuming that it will gradually ease as vaccinations progress and therapeutic drugs become more widely available. - FY2022WorsenedAnnual report
「The Group's estimates for the future incorporate the impact of the infectious disease, but the timing of its end remains uncertain, and the estimates are based on the assumption that the infectious disease will have a certain level of impact in the fiscal year ending March 2023.」
The timing of the end of the infectious disease remains uncertain, and the accounting estimates assume that its impact will continue to a certain extent in the fiscal year ending March 2023. - FY2022-Q3WorsenedAnnual report
「The Group makes accounting estimates, including estimates for impairment accounting for fixed assets and the recoverability of deferred tax assets, based on information available when preparing the quarterly consolidated financial statements. The Group assumes that the impact of COVID-19 will continue to a certain extent during the current consolidated fiscal year, including a temporary increase in infections due to new variants, but will gradually ease from the following consolidated fiscal year onward as a result of vaccinations and the development of therapeutic drugs.」
The Group has added a temporary increase in infections due to new variants to the assumptions underlying its accounting estimates and assumes that the impact will gradually ease from the following consolidated fiscal year onward. - FY2022-Q2RestatedAnnual report
「The Group assumes that the impact of COVID-19 will continue to a certain extent during the current consolidated fiscal year, but will gradually ease from the third quarter onward as vaccination progresses.」
The Group continues to assume in its accounting estimates that the impact of the infectious disease will continue to a certain extent during the current fiscal year but gradually ease from the third quarter onward. - FY2022-Q1SoftenedAnnual report
「The Group assumes that the impact of COVID-19 will continue to a certain extent during the current consolidated fiscal year, but will gradually ease from the third quarter onward as vaccination progresses.」
The Group has maintained the view that the impact of the infectious disease will continue in its accounting assumptions, while assuming that it will gradually ease from the third quarter onward. - FY2021WorsenedAnnual report
「The Group's estimates for the future incorporate the impact of the infectious disease, but the timing of its end remains uncertain, and the estimates are based on the assumption that the infectious disease will have a certain level of impact in the fiscal year ending March 2022.」
The assumption underlying the accounting estimates has been extended to assume that the impact of the infectious disease will continue to a certain extent in the fiscal year ending March 2022. - FY2021-Q3RestatedAnnual report
「The Group makes accounting estimates, including estimates for impairment accounting for fixed assets and the recoverability of deferred tax assets, based on information available when preparing the quarterly consolidated financial statements. The Group assumes that the impact of COVID-19 on the Group will continue through the end of the current consolidated fiscal year.」
The Group uses the assumption that the impact of COVID-19 will continue through the end of the current consolidated fiscal year in its estimates, including those for impairment of fixed assets and the recoverability of deferred tax assets. - FY2021-Q1RestatedAnnual report
「The Group makes accounting estimates, including estimates for impairment accounting for fixed assets and the recoverability of deferred tax assets, based on information available when preparing the quarterly consolidated financial statements. The Group assumes that the impact of COVID-19 on the Group will continue to a certain extent during the current consolidated fiscal year.」
The Group uses the assumption that the impact of COVID-19 will continue in its accounting estimates, including estimates of impairment of fixed assets and the recoverability of deferred tax assets. - FY2020WorsenedAnnual report
「The Group's estimates for the future incorporate the impact of COVID-19, but the timing of the end of the pandemic remains uncertain, and the estimates are based on the assumption that COVID-19 will have a certain level of impact in the fiscal year ending March 2021.」
In addition to the conventional assumption regarding changes in market conditions, the Group has incorporated the uncertain timing of the end of the COVID-19 pandemic into the assumptions underlying its accounting estimates. - FY2020-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative first nine months of the consolidated fiscal year. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter of the fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2019-Q3RestatedAnnual report
「During the first three quarters, there were no newly arising business or other risks, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2019-Q2RestatedAnnual report
「During the second quarter of the current consolidated fiscal year-to-date period, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter of the fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2018RestatedAnnual report
「However, estimates and judgments may differ from actual results due to changing social needs, market conditions and other factors.」
The uncertainty of accounting estimates relating to the allowance for doubtful accounts, membership rights, deferred tax assets, fixed assets and other items continues. - FY2018-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2018-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2017RestatedAnnual report
「However, estimates and judgments may differ from actual results due to changing social needs, market conditions and other factors.」
The uncertainty of accounting estimates relating to the allowance for doubtful accounts, membership rights, deferred tax assets, fixed assets and other items continues. - FY2017-Q3RestatedAnnual report
「During the first three quarters, there were no newly arising business or other risks, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」
The Group states that there has been no new occurrence or significant change in the uncertainty of accounting estimates due to market changes. - FY2016First statedAnnual report
「However, estimates and judgments may differ from actual results due to changing social needs, market conditions and other factors.」
The Group discloses that estimates relating to items such as the allowance for doubtful accounts, membership rights, deferred tax assets and fixed assets may differ from actual results.