Accounting estimates based on the assumption that the effects of COVID-19 will subside
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026DroppedAnnual report
「The Group's consolidated financial statements are prepared in accordance with accounting standards generally accepted as fair and appropriate in Japan.」
The accounting estimates based on the assumption that COVID-19 would subside are not repeated among the significant accounting estimates for the current fiscal year. - FY2023RestatedAnnual report
「Although uncertainty is expected to continue regarding accounting estimates related to the impact of the pandemic, including concerns about a resurgence of infections, the Company currently judges that the impact on the consolidated financial statements for the current consolidated fiscal year is immaterial.」
While recognising concerns about a resurgence of infections, the Company continues to judge that the impact on the consolidated financial statements is immaterial. - FY2022RestatedAnnual report
「Although the spread of COVID-19 had a certain impact on the Group's results for the current consolidated fiscal year, the Group judged that it did not have a material impact on its accounting estimates.」
While recognising a certain impact of COVID-19 on performance, the Group continues to judge that it has no material impact on accounting estimates. - FY2021RestatedAnnual report
「The Company believes that the impact of COVID-19 will end by the end of the following consolidated fiscal year and that normal business activities will be possible from the consolidated fiscal year after that.」
The Company continues to assume for its accounting estimates that the impact will subside by the end of the following consolidated fiscal year and that normal business activities will resume from the consolidated fiscal year after that. - FY2020First statedAnnual report
「Based on the assumption that the impact of COVID-19 would end by the end of the following consolidated fiscal year and that normal business activities would resume from the consolidated fiscal year after that, the Company made accounting estimates for the current consolidated fiscal year and judged that their impact on the consolidated financial statements for the current consolidated fiscal year was immaterial.」
For accounting estimates, the Company assumed that the impact would subside by the end of the following consolidated fiscal year and that normal business activities would resume from the consolidated fiscal year after that, and judged that the impact on the financial statements for the current fiscal year was immaterial.