Reversal of Deferred Tax Assets
First written in FY2016. 13 of 14 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 8 of 34 companies on the "Worse" side.
35 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「No new business or other risks arose during the interim consolidated accounting period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2023-Q1RestatedAnnual report
「No new business or other risks arose during the 1st quarter cumulative period. There were also no material changes to the risks described in the securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2022-Q1RestatedAnnual report
「No new business or other risks arose during the 1st quarter cumulative period. There were also no material changes to the risks described in the securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year under review, there were no newly arising business or other risks. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the 2nd quarter cumulative period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the 1st quarter cumulative period. There were also no material changes to the risks described in the securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2019RestatedAnnual report
「If deferred tax assets are reversed due to changes in estimates of future taxable income and other factors, tax reforms, or other developments, this may affect the operating results of the Group.」
The risk of deferred tax asset reversals due to changes in estimates of taxable income and tax reforms remains ongoing. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year under review, there were no newly arising business or other risks. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2018RestatedAnnual report
「If deferred tax assets are reversed due to changes in estimates of future taxable income and other factors, tax reforms, or other developments, this may affect the operating results of the Group.」
The risk of deferred tax asset reversals due to changes in estimates of taxable income and tax reforms remains ongoing. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year under review, there were no newly arising business or other risks. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2018-Q2RestatedAnnual report
「No new business or other risks arose during the 2nd quarter cumulative period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2018-Q1RestatedAnnual report
「No new business or other risks arose during the 1st quarter cumulative period. There were also no material changes to the risks described in the securities report for the previous fiscal year.」
No new developments or material changes have been identified with respect to the risk of deferred tax asset reversals. - FY2017RestatedAnnual report
「If deferred tax assets are reversed due to changes in estimates of future taxable income and other factors, tax reforms, or other developments, this may affect the operating results of the corporate group.」
The risk of deferred tax asset reversals due to changes in estimates of taxable income and tax reforms remains ongoing. - FY2016First statedAnnual report
「If deferred tax assets are reversed due to changes in estimates of future taxable income and other factors, tax reforms, or other developments, this may affect the operating results of the corporate group.」
Changes in estimates of taxable income and tax reforms that could result in the reversal of deferred tax assets are identified as risks.