Accounting estimates based on the assumption that the impact of COVID-19 will generally recover in approximately six months
First written in FY2021-Q1. 6 of 9 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
34 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There has been no material change from the previous fiscal year's assumptions concerning the effects of the spread of COVID-19 stated in the additional information section of the annual securities report.」
The company explained that there had been no material change from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of infectious diseases. - FY2023-Q2RestatedAnnual report
「There has been no material change from the previous fiscal year's assumptions concerning the effects of the spread of COVID-19 stated in the additional information section of the annual securities report.」
The company explained that there had been no material change from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of COVID-19. - FY2023-Q1RestatedAnnual report
「There has been no material change from the previous fiscal year's assumptions concerning the effects of the spread of COVID-19 stated in the additional information section of the annual securities report.」
The company explained that there had been no material change from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of infectious diseases. - FY2022-Q3RestatedAnnual report
「There has been no material change from the previous fiscal year's assumptions concerning the effects of the spread of COVID-19 stated in the additional information section of the annual securities report.」
The company explained that there had been no material change from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of infectious diseases. - FY2022-Q2RestatedAnnual report
「There has been no material change from the previous fiscal year's assumptions concerning the effects of the spread of COVID-19 stated in the additional information section of the annual securities report.」
The company explained that there had been no material change from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of infectious diseases. - FY2022-Q1RestatedAnnual report
「There has been no material change from the previous fiscal year's assumptions concerning the effects of the spread of COVID-19 stated in the additional information section of the annual securities report.」
The company explained that there had been no material change from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of infectious diseases. - FY2021-Q3WorsenedAnnual report
「In the additional information section of the annual securities report for the previous fiscal year, we had assumed that the effects of the spread of COVID-19 would largely recover in approximately six months. However, during the third quarter of the current consolidated fiscal year, we revised the assumption and calculated our accounting estimates on the basis that the timing of the end of the impact would be later than expected and that the effects would continue into the following consolidated fiscal year.」
The assumption was revised from the previous assumption that conditions would “largely recover in approximately six months” to one that the timing of the end of the impact would be later than expected and that the effects would continue into the following consolidated fiscal year, increasing the uncertainty surrounding the expected recovery. - FY2021-Q2Increased uncertainty surrounding the recovery assumptionAnnual report
「In the additional information section of the annual securities report for the previous fiscal year, under “Accounting estimates associated with the spread of COVID-19,” we had assumed that the effects of the spread of COVID-19 would largely recover in approximately six months. From October 2020 onward, however, we have assumed that conditions would gradually recover, although the timing and extent of the recovery are difficult to predict.」
The assumption at the end of the previous fiscal year that conditions would “largely recover in approximately six months” was changed to the more uncertain assumption that conditions would gradually recover from October 2020 onward, although the timing and extent of the recovery are difficult to predict. The company stated that, at present, the change did not materially affect the accounting estimates. - FY2021-Q1First statedAnnual report
「Although the impact of COVID-19 on our group's businesses varies by business in terms of both nature and degree, accounting estimates have been made for businesses affected by factors such as lower operating revenue based on the assumption that conditions would largely recover in approximately six months. There has been no material change to the assumptions used at the end of the previous fiscal year.」
For businesses affected by infectious diseases, the company has used in its accounting estimates the assumption that conditions would largely recover in approximately six months from factors such as lower operating revenue, and explained that there had been no material change from the assumptions at the end of the previous fiscal year.