Risk Relating to the Recoverability of Deferred Tax Assets
First written in FY2017. 9 of 10 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning the recoverability of deferred tax assets. - FY2024-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning the recoverability of deferred tax assets. - FY2023-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning the recoverability of deferred tax assets. - FY2023-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning the recoverability of deferred tax assets. - FY2023-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning the recoverability of deferred tax assets. - FY2022RestatedAnnual report
「In recognizing deferred tax assets, the company schedules the reversal of temporary differences based on future taxable income and feasible tax planning and recognizes deferred tax assets that it determines to be recoverable.」
The company continues to apply a policy of assessing the recoverability of deferred tax assets based on future taxable income and tax planning. - FY2022-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning the recoverability of deferred tax assets. - FY2022-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning the recoverability of deferred tax assets. - FY2021RestatedAnnual report
「In recognizing deferred tax assets, the company schedules the reversal of temporary differences based on future taxable income and feasible tax planning and recognizes deferred tax assets that it determines to be recoverable.」
The company continues to apply a policy of assessing the recoverability of deferred tax assets based on future taxable income and tax planning. - FY2017First statedAnnual report
「Changes in estimated taxable income during the scheduling period and changes in tax planning may result in increases or decreases in deferred tax assets and could have a material impact on future financial statements.」
Discloses the possibility that changes in estimated future taxable income or tax planning could affect deferred tax assets and financial statements.