Estimation Risk Relating to the Recoverability of Deferred Tax Assets
First written in FY2022. . Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
32 other companies' latest entry also says "Other".
- FY2026Updated deferred tax asset balanceAnnual report
「Deferred tax assets ¥418.232 million ¥419.064 million」
Deferred tax assets increased from ¥418.232 million in the previous fiscal year to ¥419.064 million in the current fiscal year. It continues to disclose the recoverability risk dependent on the timing and amount of future taxable income. - FY2025Updated deferred tax asset balanceAnnual report
「Deferred tax assets ¥384.464 million ¥418.232 million」
Deferred tax assets increased from ¥384.464 million in the previous fiscal year to ¥418.232 million in the current fiscal year. It continues to disclose the recoverability risk arising from reliance on estimates of future taxable income. - FY2024Updated deferred tax asset balanceAnnual report
「For deferred tax assets, the Group estimates taxable income based on its future profit plan and recognizes deductible temporary differences that it determines are recoverable.」
Deferred tax assets amounted to ¥384.464 million in the current fiscal year, up from ¥361.270 million in the previous fiscal year. It continues to disclose the possibility of an impact on the amount arising from differences between estimated and actual future taxable income. - FY2024-Q3Updated deferred tax asset balance at the end of the third quarterAnnual report
「Deferred tax assets 165,081 88,475」
Deferred tax assets declined from ¥165.081 million at the end of March 2023 to ¥88.475 million at the end of December 2023. - FY2023Updated deferred tax asset balanceAnnual report
「For deferred tax assets, the Group estimates taxable income based on its future profit plan and recognizes deductible temporary differences that it determines are recoverable.」
Deferred tax assets increased from ¥348.224 million in the previous fiscal year to ¥361.270 million in the current fiscal year. It continues to disclose the risk of a reduction if the timing or amount of future taxable income differs from the estimates. - FY2022First statedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change and future taxable income declines, deferred tax assets may be reduced and tax expenses recognized.」
While recording deferred tax assets of ¥348.224 million, it identifies as a new significant estimation risk the possibility that the assets may be reduced and tax expense recognized due to changes in estimates of future taxable income and the underlying assumptions.