Recoverability of Deferred Tax Assets
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: FY2026.
Digital Arts moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
16 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「As of the end of the current consolidated fiscal year, the Company has recognized approximately ¥100 million in deferred tax assets.」
Deferred tax assets increased from ¥107 million in the previous fiscal year to ¥141 million in the current fiscal year. The risk of write-downs due to changes in assumptions such as future sales volume, selling prices, operating margin, fixed costs and exchange rates continues to be disclosed. - FY2025RestatedAnnual report
「As of the end of the current consolidated fiscal year, the Company has recognized approximately ¥100 million in deferred tax assets. The Group estimates taxable income based on future earning capacity and assesses the recoverability of its deferred tax assets.」
The risk of write-downs of approximately ¥100 million in deferred tax assets due to changes in assumptions such as the business plan, sales volume, selling prices, operating margin and exchange rates continues to be disclosed. - FY2024First statedAnnual report
「As of the end of the current consolidated fiscal year, the Company has recognized approximately ¥100 million in deferred tax assets. The Group estimates taxable income based on future earning capacity and assesses the recoverability of its deferred tax assets. … However, if the key assumptions underlying the business plan change in the future, the deferred tax assets may need to be written down.」
For deferred tax assets of approximately ¥100 million, the filing separately identified for the first time the risk of write-downs if assumptions such as the business plan, sales volume, selling prices, operating margin and exchange rates change.