Risk Relating to the Recoverability of Deferred Tax Assets
First written in FY2017. 3 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「If future taxable income falls below expectations due to a deterioration in future market conditions or operating performance, the amount of deferred tax assets could be materially affected.」
The company continues to identify recoverability risk relating to deferred tax assets based on estimates of future taxable income. - FY2021RestatedAnnual report
「If future taxable income falls below expectations due to a deterioration in future market conditions or operating performance, the amount of deferred tax assets could be materially affected.」
The company continues to identify recoverability risk relating to deferred tax assets based on estimates of future taxable income. - FY2020WorsenedAnnual report
「If future taxable income at subsidiaries whose main revenue sources include inbound demand and sales at facilities subject to requests for self-restraint falls below expectations due to deterioration in operating performance caused by COVID-19, the subsidiaries could be affected by such factors as the reversal of deferred tax assets.」
The company has added deterioration in the performance of subsidiaries due to COVID-19 as a specific factor relating to the recoverability risk of deferred tax assets. - FY2019RestatedAnnual report
「If future taxable income falls below expectations due to a deterioration in future market conditions or operating performance, the amount of deferred tax assets could be materially affected.」
The company continues to identify recoverability risk relating to deferred tax assets based on estimates of future taxable income. - FY2017First statedAnnual report
「If future taxable income falls below expectations due to a deterioration in future market conditions or operating performance, the amount of deferred tax assets could be materially affected.」
The company has newly identified changes in the recoverability of deferred tax assets based on estimates of future taxable income due to deteriorating market conditions and operating performance as a risk.