Accounting estimates projecting the impact of COVID-19 through the fiscal year ending February 2021
First written in FY2021-Q1. 4 of 6 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Company has assumed that, although the impact of COVID-19 will remain to some extent into the next fiscal year, box-office revenue will recover.」
The accounting assumption continued that, while the impact of the pandemic would remain to some extent into the following fiscal year, box-office revenue would recover. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the COVID-19 pandemic from the information provided in the additional information section of the annual securities report for the previous consolidated fiscal year.」
While stating that there were no material changes to the accounting assumptions regarding the impact of the pandemic, the Company continued to disclose uncertainty regarding the spread of the infection, the timing of its containment, and market and consumer trends. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the COVID-19 pandemic from the information provided in the additional information section of the annual securities report for the previous consolidated fiscal year. There remains considerable uncertainty regarding the future spread of the infection, the timing of its containment, and the market and consumer trends thereafter.」
While stating that there were no material changes to the accounting assumptions regarding the impact of the pandemic, the Company continued to disclose uncertainty regarding the spread of the infection, the timing of its containment, and market and consumer trends. - FY2021-Q3Extension of the expected period of the pandemic’s impact through the next fiscal yearAnnual report
「At the end of the second-quarter consolidated accounting period, the Company had assumed that the impact of COVID-19 would remain to some extent through the fiscal year ending February 2021. However, because the impact of COVID-19 on economic activity was highly uncertain, the assumption was changed to one that the various effects on the Group’s businesses would remain to some extent into the next fiscal year.」
The accounting assumption changed from the second-quarter assumption of “through the fiscal year ending February 2021” to one that the impact of the pandemic would remain to some extent into the next fiscal year. The high level of uncertainty continued to be disclosed. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the COVID-19 pandemic from the information provided in the additional information section of the quarterly report for the first quarter. There remains considerable uncertainty regarding the future spread of the infection, the timing of its containment, and the market and consumer trends thereafter.」
There were no material changes to the accounting assumptions regarding the impact of the pandemic disclosed in the first quarter, while uncertainty regarding the spread of the infection, the timing of its containment, the market and consumer trends continued. - FY2021-Q1First statedAnnual report
「Against this backdrop, the Company has made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that, although the impact of COVID-19 would gradually diminish and normal operations, including regular theater seat sales, would become possible, it would remain to some extent through the fiscal year ending February 2021. However, there is considerable uncertainty regarding the future spread of the infection, the timing of its containment, and the market and consumer trends thereafter. If the infection situation or the impact on the economic environment differs from these assumptions, the Group’s financial position, operating results and cash flows may be affected.」
Based on the assumption that the impact of the pandemic would remain to some extent through the fiscal year ending February 2021, the Company estimated impairment of fixed assets and the recoverability of deferred tax assets. It stated that considerable uncertainty remained regarding the spread of the infection, the timing of its containment, and market and consumer trends.