Will Smart (175A) · RiskWorsened
Tax Burden from the Utilization of Tax Loss Carryforwards
First written in FY2024. 3 of 4 entries say "Worsened", first in FY2024. Latest entry: FY2025.
4entries
3years
1from disclosures
How it moved
Same theme, other companies
Increase in corporate tax burden due to the disallowance and reversal of tax loss carryforwardsA theme 125 companies write about · 125 as a headwind · 0 as a tailwind
Will Smart moved to the "Worse" side of this theme in 2024, the same year as the typical company in this theme.
The whole theme swung hardest in 2026: 28 of 57 companies on the "Worse" side.
31 other companies' latest entry also says "Worsened".
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 125 companies compared. The sentences above are computed from all 125.Full recordFilings, disclosures and news, newest first
- FY2025WorsenedAnnual report
「税務上の繰越欠損金(※) 271,244」
税務上の繰越欠損金が185,188千円から271,244千円へ増加し、将来解消時の税負担リスクが拡大している。 - 2026-03-04WorsenedGeneral Meetings of Shareholders
「Tax loss carryforwards ¥271.244 million」
Tax loss carryforwards of ¥271.244 million were disclosed, up from ¥185.188 million previously. - FY2024WorsenedAnnual report
「税務上の繰越欠損金(※) 185,188」
税務上の繰越欠損金が前事業年度の133,970千円から185,188千円へ増加し、解消時の税負担リスクが拡大している。 - FY2024First statedAnnual report
「当社は、当事業年度末時点において、税務上の繰越欠損金を有しております。」
税務上の繰越欠損金を有しており、解消時に通常税率による税負担が生じる可能性を示している。繰越欠損金は133,970千円。