Recoverability of Deferred Tax Assets Related to Tax Loss Carryforwards
First written in FY2022. 1 of 2 entries say "Mitigated", first in FY2026. Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
20 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「The group recorded the full amount of tax loss carryforwards of ¥39 million, calculated by applying the statutory effective tax rate, as deferred tax assets because it determined them to be recoverable based on expected future taxable income and other factors.」
Deferred tax assets related to tax loss carryforwards declined from ¥42 million to ¥39 million, but the circumstances supporting a determination that the full amount was recoverable remain in place. - FY2022First statedAnnual report
「The recoverability of deferred tax assets related to tax loss carryforwards is assessed based on the Implementation Guidance on Recoverability of Deferred Tax Assets. However, changes in our group's operating performance could affect its operating results and financial condition.」
Deferred tax assets totaled ¥1,382 million, net, based on the determination that tax loss carryforwards of ¥1,149 million were fully recoverable. Changes in estimates of future taxable income are identified as a risk.