Assessment of the Recoverability of Deferred Tax Assets
First written in FY2021-Q3. 2 of 8 entries say "Restated". Latest entry: 2026-08-07.
The whole theme swung hardest in 2020: 3 of 12 companies on the "Worse" side.
3 other companies' latest entry also says "Advanced".
- 2026-08-07AdvancedTimely disclosure
「今後の業績見通しを踏まえ、繰延税金資産の回収可能性を慎重に検討した結果、繰延税金資産を計上することといたしました。この結果、法人税等調整額（△は利益）を△193 百万円計上いたしました。」
繰延税金資産の回収可能性を検討した結果、2027年3月期第1四半期に193百万円の繰延税金資産を計上した。既存の「繰延税金資産の回収可能性の検討」スレッドにおける計上判断が、適時開示で具体化した。 - FY2026Increase in Deferred Tax AssetsAnnual report
「Deferred tax assets ¥221,041 thousand ¥248,631 thousand」
Deferred tax assets increased from ¥221,041 thousand at the end of the previous fiscal year to ¥248,631 thousand. The company continues to assess the amount recognised based on future taxable income and recoverability. - FY2026-H1Decrease in Deferred Tax Asset BalanceAnnual report
「This was mainly due to a ¥18,688 thousand decrease in deferred tax assets included in Other, compared with the previous consolidated fiscal year.」
Deferred tax assets decreased by ¥18,688 thousand from the end of the previous fiscal year. The disclosure described a change in the balance related to the assessment of recoverability based on future taxable income and other factors. - FY2025Continued decrease in recognised deferred tax assetsAnnual report
「When the group determines that it cannot expect to recover deductible temporary differences and other items based on available estimates of future taxable income, it reduces the amount of deferred tax assets by recording a valuation allowance.」
Deferred tax assets decreased from ¥224,522 thousand to ¥221,041 thousand, and the company continues to assess them based on future taxable income and recoverability. - FY2024Decrease in the amount of deferred tax assets recognizedAnnual report
「When the group determines that it cannot expect to recover deductible temporary differences and other items based on available estimates of future taxable income, it reduces the amount of deferred tax assets by recording a valuation allowance.」
Deferred tax assets decreased from ¥229,894 thousand to ¥224,522 thousand, and the company continues to assess them based on future taxable income and recoverability. - FY2023RestatedAnnual report
「The group recognises deferred tax assets for deductible temporary differences for which it expects sufficient future taxable income and determines that recovery is probable.」
The company continues to carefully assess the recoverability of deferred tax assets based on future taxable income. Deferred tax assets increased from ¥182,880 thousand to ¥229,894 thousand, while the valuation allowance decreased. - FY2021RestatedAnnual report
「The group recognises deferred tax assets for deductible temporary differences for which it expects sufficient future taxable income and determines that recovery is probable.」
The company recognised ¥167,474 thousand in deferred tax assets and continues to carefully estimate future taxable income and recoverability. - FY2021-Q3First statedAnnual report
「As a result of carefully assessing the recoverability of deferred tax assets, the company recognised deferred tax assets and recorded ¥62,673 thousand in deferred income taxes, resulting in a quarterly net loss attributable to owners of the parent of ¥77,709 thousand, compared with quarterly net income attributable to owners of the parent of ¥220,390 thousand in the same period of the previous year.」
As a result of carefully assessing the recoverability of deferred tax assets, the company recognised deferred tax assets and recorded ¥62,673 thousand in deferred income taxes.