Accounting estimates based on the outlook for the containment of COVID-19
First written in FY2020-Q2. 8 of 13 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The Company states that there have been no significant changes from the previous fiscal year in its significant accounting estimates or the assumptions underlying them. - FY2024-Q2RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The Company states that there have been no significant changes from the previous fiscal year in its significant accounting estimates or the assumptions underlying them. - FY2024-Q1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The Company states that there have been no significant changes from the previous fiscal year in its significant accounting estimates or the assumptions underlying them. - FY2023-Q3RestatedAnnual report
「Although these estimates represent the best estimates available at present, a resurgence of COVID-19 or changes in economic conditions could affect the results of the estimates above and may affect the Company's financial position and operating results from the following quarter onward.」
While maintaining its accounting estimate that the impact following the transition to Category 5 will be limited, the Company continues to disclose the possibility that the estimates may change due to a resurgence of the infectious disease or economic conditions. - FY2023-Q2SoftenedAnnual report
「Following the transition to Category 5 under the Infectious Diseases Control Act on 8 May, the Company has prepared accounting estimates, including its assessment of impairment losses on fixed assets, on the assumption that the impact on its hotel business will be limited. Although these estimates represent the best estimates available at present, a resurgence of COVID-19 or changes in economic conditions could affect the results of the estimates above and may affect the Company's financial position and operating results from the following quarter onward.」
While assuming that the impact of the infectious disease on the hotel business will be limited, the Company continues to recognize the possibility of an impact from a resurgence or economic conditions. - FY2023-Q1SoftenedAnnual report
「Although it is difficult to predict whether the situation will worsen or settle going forward, the Company has prepared accounting estimates, including its assessment of impairment losses on fixed assets, on the assumption that conditions will gradually recover and settle from the third quarter onward of the fiscal year ending November 2023.」
The assumed timing for the COVID-19 pandemic to be brought under control has changed from the beginning of the fiscal year ending November 2023 to the third quarter onward of that fiscal year. - FY2022-Q2RestatedAnnual report
「The Company has prepared accounting estimates, including its assessment of impairment losses on fixed assets, and examined cash-flow projections relating to the going-concern assumption, on the assumption that conditions will gradually recover and settle at the beginning of the fiscal year ending November 2023.」
The Company has maintained its assumption that the infectious disease will be brought under control at the beginning of the fiscal year ending November 2023 and continues to assess impairment losses on fixed assets and cash-flow projections relating to the going-concern assumption. - FY2022-Q1Specified the timing of the pandemic's subsiding as the beginning of the fiscal year ending November 2023Annual report
「Although it is difficult to predict whether the pandemic will expand further or subside, the company has prepared accounting estimates, including assessments of impairment losses on fixed assets, and reviewed cash-flow requirements related to the going-concern assumption, based on the assumption that conditions will gradually recover and the pandemic will subside at the beginning of the fiscal year ending November 2023.」
The assumed timing for the COVID-19 pandemic to subside has changed from the previous "fiscal year ending November 2023" to "the beginning of the fiscal year ending November 2023." - FY2021-Q3RestatedAnnual report
「The Company has prepared accounting estimates, including consideration of impairment losses on fixed assets, and assessed cash flows related to the going-concern assumption, based on the assumption that conditions will gradually recover from the following quarter onward and converge toward normal levels in the fiscal year ending November 2023.」
The company continues to assume that the pandemic will subside in the fiscal year ending November 2023 and to assess impairment losses on fixed assets and cash-flow requirements related to the going-concern assumption. - FY2021-Q2RestatedAnnual report
「The Company has prepared accounting estimates, including consideration of impairment losses on fixed assets, and assessed cash flows related to the going-concern assumption, based on the assumption that conditions will gradually recover from the following quarter onward and converge toward normal levels in the fiscal year ending November 2023.」
The company continues to assume that the pandemic will subside in the fiscal year ending November 2023 and to assess impairment losses on fixed assets and cash-flow requirements related to the going-concern assumption. - FY2021-Q1RestatedAnnual report
「Although the state of emergency reissued on 8 January 2021 due to the spread of COVID-19 was fully lifted on 21 March 2021, a temporary decline in demand is still expected. The company has therefore prepared accounting estimates, including assessments of impairment losses on fixed assets, and reviewed cash-flow requirements related to the going-concern assumption, based on the assumption that conditions will gradually recover from the following quarter onward and the pandemic will subside in the fiscal year ending November 2023.」
The company continues to use the accounting assumption that demand will temporarily decline even after the state of emergency was lifted and that the pandemic will subside in the fiscal year ending November 2023. - FY2020-Q3SoftenedAnnual report
「The company has prepared accounting estimates, including assessments of impairment losses on fixed assets and cash-flow requirements related to the going-concern assumption, based on the assumption that conditions will gradually recover from the following quarter onward and the pandemic will subside in the fiscal year ending November 2023.」
The assumed timing for the COVID-19 pandemic to subside has been pushed back from the previous "second half of fiscal 2021 onward" to "the fiscal year ending November 2023." - FY2020-Q2First statedAnnual report
「The company has prepared accounting estimates, including assessments of impairment losses on fixed assets and cash-flow requirements related to the going-concern assumption, based on the assumption that conditions will gradually recover from the following quarter onward and the pandemic will subside from the second half of fiscal 2021 onward.」
For COVID-19, the company has prepared accounting estimates for impairment losses on fixed assets and cash-flow requirements related to the going-concern assumption, based on assumptions of a recovery in demand from the following quarter onward and the pandemic subsiding from the second half of fiscal 2021 onward.