Autowave (2666) · FactTax-effect gain from improved recoverability of deferred tax assets
Partial reversal of deferred tax assets following the elimination of tax loss carryforwards
First written in FY2021-Q3. 1 of 3 entries say "Achieved", first in FY2021. Latest entry: FY2026.
3entries
6years
0from disclosures
How it moved
Same theme, other companies
One-Off Expense from Deferred Income Tax Expense Due to Reversal of Deferred Tax AssetsA theme 55 companies write about · 55 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2019: 3 of 13 companies on the "Worse" side.
22 other companies' latest entry also says "Other".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 55 companies compared. The sentences above are computed from all 55.Full recordFilings, disclosures and news, newest first
- FY2026Tax-effect gain from improved recoverability of deferred tax assetsAnnual report
「足元の堅調な業績や今後の業績見通し等を踏まえ、繰延税金資産の回収可能性が増加したことに伴い、当期純利益は441百万円（前期比64.3％増）となりました。」
過去の繰越欠損金解消に伴う繰延税金資産取崩しとは反対に、業績・見通しを踏まえて回収可能性が増加し、法人税等調整額が利益を押し上げている。 - FY2021AchievedAnnual report
「当連結会計年度（2021年３月31日） 該当事項はありません。」
税務上の繰越欠損金が当年度末には存在せず、繰越欠損金の解消が完了したことを開示している。 - FY2021-Q3First statedAnnual report
「As a result of the utilization of tax loss carryforwards and other factors, part of the deferred tax assets was reversed, resulting in net income attributable to owners of the parent of ¥146 million, down 37.1% year on year.」
The partial reversal of deferred tax assets following the utilization of tax loss carryforwards was first disclosed as a factor reducing quarterly net income.