Increase in Tax Burden When Tax Loss Carryforwards Cannot Be Utilized
First written in FY2023. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim accounting period from 1 January 2026 to 30 June 2026, there were no material changes in the business and other risks described in the annual securities report for the previous fiscal year.」
No material change was reported in the risk of a higher tax burden if tax loss carryforwards cannot be used. - FY2025-H1RestatedAnnual report
「During the interim accounting period from 1 January 2025 to 30 June 2025, there were no material changes in the business and other risks described in the annual securities report for the previous fiscal year.」
No material change was reported in the risk of a higher tax burden if tax loss carryforwards cannot be used. - FY2024-H1RestatedAnnual report
「During the interim accounting period from 1 January 2024 to 30 June 2024, there were no material changes in the business and other risks described in the annual securities report for the previous fiscal year.」
No material change was reported in the risk of a higher tax burden if tax loss carryforwards cannot be used. - FY2024-Q1RestatedAnnual report
「During the first quarter cumulative period from 1 January 2024 to 31 March 2024, there were no material changes in the business and other risks described in the annual securities report for the previous fiscal year.」
No material change was reported in the risk of a higher tax burden if tax loss carryforwards cannot be used. - FY2023First statedAnnual report
「If taxable income does not arise as planned, the tax burden will increase based on the normal tax rate, potentially affecting net profit and cash flow.」
Tax loss carryforwards exist because of net losses from the fiscal year ended December 2020 through the fiscal year ended December 2022, and taxable-income forecasts are considered carefully.