Impact of COVID-19 on accounting estimates
First written in FY2020. 5 of 6 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2025-H1RestatedAnnual report
「No new business or other risks arose during the current interim consolidated accounting period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to existing business risks, including the impact of COVID-19 on accounting estimates. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to existing business risks, including the impact of COVID-19 on accounting estimates. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the annual securities report for the previous consolidated fiscal year in the accounting estimates concerning the impact of the COVID-19 pandemic.」
The company reconfirms that there have been no material changes from the previous fiscal year in the assumptions underlying accounting estimates concerning the impact of the pandemic. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the annual securities report for the previous consolidated fiscal year in the accounting estimates concerning the impact of the COVID-19 pandemic.」
The company reconfirms that there have been no material changes from the previous fiscal year in the assumptions underlying accounting estimates concerning the impact of the pandemic. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the annual securities report for the previous consolidated fiscal year in the accounting estimates concerning the impact of the COVID-19 pandemic.」
The disclosure states that there have been no material changes from the previous fiscal year in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2020First statedAnnual report
「If the timing of the end of the COVID-19 pandemic or its impact on the operating environment changes, this may affect the estimates above and the financial position and operating results from the following consolidated fiscal year onward.」
The disclosure states that accounting estimates concerning impairment accounting for fixed assets and the recoverability of deferred tax assets may be affected by the timing of the end of the pandemic and changes in the operating environment.