Recoverability of Deferred Tax Assets
First written in FY2024. 1 of 3 entries say "Materialised", first in FY2025. Latest entry: 2026-05-15.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
20 other companies' latest entry also says "Mitigated".
- 2026-05-15MitigatedRevisions to earnings forecasts
「With respect to tax expenses, after carefully examining the outlook for future taxable income and the recoverability of deferred tax assets during the fiscal year, we additionally recognized ¥63,984 thousand in deferred tax assets and deferred income taxes adjustment (benefit).」
The company stated that it additionally recognized ¥63,984 thousand after carefully examining the recoverability of deferred tax assets. This represents a different accounting treatment from the previous reversal. - FY2025MaterialisedAnnual report
「As it was determined that the recoverability of the deferred tax assets had declined, deferred tax assets of ¥236.485 million were written down.」
The risk to the recoverability of deferred tax assets materialised, and ¥236.485 million was written down. The estimated period for taxable income was also changed from 3 years to 1 year. - FY2024First statedAnnual report
「If actual taxable income differs from the estimate and it is determined that all or part of the deferred tax assets cannot be recovered, this could affect the Company's performance.」
Deferred tax assets for the fiscal year ended March 2024 amounted to ¥243.020 million. Monthly analysis of actual results against the earnings plan and measures to secure earnings are being used as responses.