No material changes in accounting estimates and assumptions
First written in FY2021-Q1. 10 of 14 entries say "Restated". Latest entry: FY2026-H1.
3 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes to its accounting estimates and assumptions. - FY2025-H1RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes to its accounting estimates and assumptions. - FY2024Specified the key assumptions underlying the accounting estimates in greater detailAnnual report
「Deferred tax assets are recognized for the portion determined to be recoverable based on estimates of future taxable income prepared using the medium-term management plan and other materials. The key assumptions underlying these estimates include forecasts of electricity sales volume.」
The annual report specifically disclosed the recoverability of deferred tax assets, electricity sales volume forecasts, future taxable income, and assumptions for retirement benefits, replacing the previous disclosure concerning whether material changes had occurred. - FY2024-Q2RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes to its accounting estimates and assumptions. - FY2024-Q1RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes to its accounting estimates and assumptions. - FY2023-Q3RestatedAnnual report
「The description of the accounting estimates and the assumptions used in those estimates in the section "Analysis of Financial Position, Operating Results and Cash Flows by Management" of the annual securities report for the previous fiscal year has been changed to reflect a change in the depreciation method for property, plant and equipment.」
The company has continued to disclose the change in the depreciation method for property, plant and equipment, which was changed from the previous disclosure that there were no material changes. - FY2023-Q1DroppedAnnual report
「The description of the accounting estimates and the assumptions used in those estimates in the section "Analysis of Financial Position, Operating Results and Cash Flows by Management" of the annual securities report for the previous fiscal year has been changed to reflect a change in the depreciation method for property, plant and equipment.」
The disclosure changed from the previous statement that there were no material changes in accounting estimates and assumptions to a statement that the depreciation method for property, plant and equipment had changed. - FY2022-Q3RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes during the third quarter of the current consolidated fiscal year to its accounting estimates and assumptions. - FY2022-Q2RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes during the second quarter of the current consolidated fiscal year to its accounting estimates and assumptions. - FY2022-Q1RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes during the first quarter of the current consolidated fiscal year to its accounting estimates and assumptions. - FY2021Specified the material estimates in greater detailAnnual report
「In preparing the consolidated financial statements, the Group makes estimates and judgments considered reasonable based on past performance and other factors concerning impairment of property, plant and equipment, the recoverability of deferred tax assets, the allowance for doubtful accounts, and liabilities and assets related to retirement benefits. However, actual results may differ from these estimates because of the inherent uncertainty of estimates.」
Although the quarterly report stated that there had been no material changes, the annual report provided specific explanations of impairment of property, plant and equipment, deferred tax assets, the allowance for doubtful accounts, and retirement benefits as material estimates. - FY2021-Q3RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes during the third quarter of the current consolidated fiscal year to its accounting estimates and assumptions. - FY2021-Q2RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The company has continued to report that there were no material changes during the second quarter of the current consolidated fiscal year to its accounting estimates and assumptions. - FY2021-Q1First statedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
It has been reported that there were no material changes during the first quarter of the current consolidated fiscal year to the accounting estimates and assumptions described in the annual securities report for the previous fiscal year.