Assumption of Demand Recovery and Accounting Estimates for the Fiscal Year Ending September 2021
First written in FY2020-Q3. 11 of 13 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there were no significant changes from the previous fiscal year to the accounting estimates and the assumptions used in those estimates. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there were no material changes from the previous fiscal year in its accounting estimates and the assumptions used in making them. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there were no significant changes from the previous fiscal year to the accounting estimates and the assumptions used in those estimates. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there were no material changes from the previous fiscal year in its accounting estimates and the assumptions used in making them. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there were no material changes from the previous fiscal year in its accounting estimates and the assumptions used in making them. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there were no material changes from the previous fiscal year in its accounting estimates and the assumptions used in making them. - FY2022SoftenedAnnual report
「Regarding the impact of COVID-19, we have made accounting estimates in assessing the recoverability of deferred tax assets and determining impairment losses on property, plant and equipment based on a medium-term management plan prepared on the assumption that the impact will gradually diminish.」
The previous specific assumption that demand would recover to pre-pandemic levels in the fiscal year ending September 2021 has changed to the wording that the impact will gradually diminish, making the timing and level of recovery less explicit. - FY2022-Q3RestatedAnnual report
「For the nine months ended the third quarter, there were no material changes from the previous fiscal year's securities report in the accounting estimates related to the spread of COVID-19.」
The company states that there were no material changes from the previous fiscal year in its accounting estimates related to the spread of COVID-19. - FY2022-Q1RestatedAnnual report
「For the three months ended the first quarter, there were no material changes from the previous fiscal year's securities report in the accounting estimates related to the spread of COVID-19.」
The company states that there were no material changes from the previous fiscal year in its accounting estimates related to the spread of COVID-19. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there were no significant changes from the previous fiscal year to the accounting estimates and the assumptions used in those estimates. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there were no significant changes from the previous fiscal year to the accounting estimates and the assumptions used in those estimates. - FY2020RestatedAnnual report
「Based on a medium-term management plan prepared on the assumption that demand will gradually recover from the fiscal year ending September 2021 onward, we have made accounting estimates in assessing the recoverability of deferred tax assets and determining impairment losses on property, plant and equipment for the fiscal year.」
The company continues to use the assumption of demand recovery from the fiscal year ending September 2021 onward in its accounting estimates for assessing the recoverability of deferred tax assets and determining impairment of property, plant and equipment. - FY2020-Q3First statedAnnual report
「Under these circumstances, we have assumed that demand will gradually recover going forward and return to pre-pandemic levels in the fiscal year ending September 2021, and have made accounting estimates in assessing the recoverability of deferred tax assets and determining impairment losses on property, plant and equipment for the nine months ended the third quarter. The timing of the containment of COVID-19 remains uncertain, and if its impact is prolonged and the above assumption is no longer achievable, losses may arise in future periods.」
The company uses the assumption that demand will recover to pre-pandemic levels in the fiscal year ending September 2021 in its accounting estimates for assessing the recoverability of deferred tax assets and determining impairment of property, plant and equipment. It also discloses the possibility of future losses if the assumption is no longer achievable.