Estimation risk concerning the recoverability of deferred tax assets
First written in FY2022. 3 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 20 of 61 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「Recognition of deferred tax assets is estimated based on the timing and amount of taxable income expected to arise under future business plans. These estimates may be affected by changes in uncertain future economic conditions and other factors. If the timing and amount of taxable income actually generated differ from the estimates, the amount of deferred tax assets may be materially affected in the following fiscal year.」
With deferred tax assets of ¥386.810 million, the company continues to disclose estimation risk concerning their recoverability based on the timing and amount of future taxable income. - FY2024RestatedAnnual report
「Recognition of deferred tax assets is estimated based on the timing and amount of taxable income expected to arise under future business plans. These estimates may be affected by changes in uncertain future economic conditions and other factors. If the timing and amount of taxable income actually generated differ from the estimates, the amount of deferred tax assets may be materially affected in the following fiscal year.」
The company continues to disclose estimation risk concerning the timing and amount of future taxable income in relation to deferred tax assets of ¥341.403 million. - FY2023RestatedAnnual report
「Recognition of deferred tax assets is estimated based on the timing and amount of taxable income expected to arise under future business plans. These estimates may be affected by changes in uncertain future economic conditions and other factors. If the timing and amount of taxable income actually generated differ from the estimates, the amount of deferred tax assets may be materially affected in the following consolidated fiscal year.」
The company continues to disclose estimation risk concerning the timing and amount of future taxable income in relation to deferred tax assets of ¥295.192 million. - FY2022First statedAnnual report
「Recognition of deferred tax assets is estimated based on the timing and amount of taxable income expected to arise under future business plans. These estimates may be affected by changes in uncertain future economic conditions and other factors. If the timing and amount of taxable income actually generated differ from the estimates, the amount of deferred tax assets may be materially affected in the following consolidated fiscal year.」
The company disclosed the risk that the recoverability estimate for deferred tax assets of ¥289.110 million may change due to the timing and amount of future taxable income and changes in economic conditions.