robot home (1435) · RiskUpdated Midyear-End Balances
Recoverability of Deferred Tax Assets and Uncertainty Regarding Future Sales
First written in FY2022. . Latest entry: FY2026-H1.
4entries
4years
0from disclosures
How it moved
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 318 companies write about · 314 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
32 other companies' latest entry also says "Other".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 320 threads.Full recordFilings, disclosures and news, newest first
- FY2026-H1Updated Midyear-End BalancesAnnual report
「繰延税金資産 539,277 534,233」
繰延税金資産は2025年12月末の5億3,927万7千円から2026年6月末の5億3,423万3千円へ減少した。将来売上高等を基礎とする回収可能性の見積りに関するテーマは、既存のリスクとして継続している。 - FY2025Updated the deferred tax asset balanceAnnual report
「繰延税金資産 187,252千円 539,277千円」
繰延税金資産は2024年12月末の1億8725万2千円から2025年12月末の5億3927万7千円へ増加した。将来売上高の成長率等を基礎とする回収可能性の見積りと、経済・経営状況による不確実性を継続して記載している。 - FY2023Updated the deferred tax asset balanceAnnual report
「繰延税金資産 229,536千円 232,038千円」
繰延税金資産は2022年12月末の2億2,953万6千円から2023年12月末の2億3,203万8千円へ増加した。将来売上高の変動が翌期の繰延税金資産及び法人税等調整額に重要な影響を与える可能性については継続して記載している。 - FY2022First statedAnnual report
「Deferred tax assets: ¥229,536 thousand. These estimates may be affected by uncertain future economic and operating conditions. If future revenue changes because of an unforeseeable event, the estimated taxable income may also change, potentially having a material effect on deferred tax assets and deferred income taxes in the following consolidated fiscal year.」
The Group first identified the recoverability of deferred tax assets as a theme, noting that future revenue growth based on the business plan is a key assumption and that revenue volatility caused by economic or operating conditions or unforeseeable events could materially affect next year’s deferred tax assets and deferred income taxes.