Reversal of ¥93 million in deferred tax assets related to asset retirement obligations
First written in FY2018-Q1. 1 of 11 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 3 of 13 companies on the "Worse" side.
22 other companies' latest entry also says "Other".
- FY2026Updated deferred tax assets balance: ¥164 millionAnnual report
「Deferred tax assets 219,855 164,391」
Deferred tax assets decreased from ¥219,855 thousand in the previous fiscal year to ¥164,391 thousand. - FY2025Updated deferred tax assets balance and recoverabilityAnnual report
「Deferred tax assets 126,988 219,855」
Deferred tax assets increased from ¥126,988 thousand to ¥219,855 thousand. Recoverability was assessed based on the business plan for the following fiscal year, expected taxable income and other factors, and the valuation allowance decreased. - FY2022ReframedAnnual report
「For the current consolidated fiscal year, deferred tax assets of ¥113,608 thousand and an adjustment to income taxes and other taxes of △¥117,453 thousand were recorded.」
The company has moved from a position in which deferred tax assets had been reversed due to the impact of the infectious disease through the previous fiscal year, leaving a zero balance, to one in which deferred tax assets of ¥113,608 thousand are being recognized following a reassessment of recoverability. - FY2021Full-year reversal of deferred tax assets; balance reduced to zeroAnnual report
「An adjustment to income taxes and other taxes of ¥213,372 thousand was recorded in connection with the reversal of deferred tax assets, among other factors.」
Following an assessment of recoverability in light of the impact of the infectious disease, the deferred tax assets were reversed, leaving a zero balance at the end of the fiscal year. - FY2021-Q3RestatedAnnual report
「In addition, an adjustment to income taxes and other taxes of ¥213,372 thousand was recorded in connection with the partial reversal of deferred tax assets, among other factors.」
It has been reconfirmed that, based on accounting estimates reflecting the impact of the infectious disease, a portion of the deferred tax assets was reversed and an adjustment to income taxes and other taxes of ¥213,372 thousand was recorded. - FY2021-Q2Partial reversal of deferred tax assets in the first halfAnnual report
「In addition, an adjustment to income taxes and other taxes of ¥213,372 thousand was recorded in connection with the partial reversal of deferred tax assets, among other factors.」
Based on accounting estimates that reflected the impact of the infectious disease, a portion of the deferred tax assets was reversed and an adjustment to income taxes and other taxes of ¥213,372 thousand was recorded. - FY2021-Q1Partial reversal of deferred tax assets due to the impact of COVID-19Annual report
「As a result, an impairment loss of ¥115,993 thousand was recorded for the first six months of the current consolidated fiscal year, and an adjustment to income taxes and other taxes of ¥204,597 thousand was recorded in connection with the partial reversal of deferred tax assets, among other factors.」
Following an assessment of recoverability in light of the impact of COVID-19, a portion of the deferred tax assets was reversed and an adjustment to income taxes and other taxes of ¥204,597 thousand was recorded. - FY2018Full-year reversal of deferred tax assetsAnnual report
「In addition, as a result of testing the recoverability of deferred tax assets, ¥91 million of deferred tax assets related to asset retirement obligations was reversed and recorded as an adjustment to income taxes and other taxes (tax expense).」
¥91 million of deferred tax assets related to asset retirement obligations was reversed, and the same amount was recorded as tax expense. - FY2018-Q3Updated amount of deferred tax assets reversedAnnual report
「In addition, as a result of testing the recoverability of deferred tax assets, ¥92 million of deferred tax assets related to asset retirement obligations was reversed, and the same amount was recorded as an adjustment to income taxes and other taxes (tax expense).」
The amount of deferred tax assets related to asset retirement obligations reversed was ¥92 million, and the same amount was recorded as tax expense. - FY2018-Q2Updated amount of deferred tax assets reversedAnnual report
「As a result of testing the recoverability of deferred tax assets, ¥91 million of deferred tax assets related to asset retirement obligations was reversed, and the same amount was recorded as an adjustment to income taxes and other taxes (tax expense).」
¥91 million of deferred tax assets related to asset retirement obligations was reversed, and the same amount was recorded as tax expense. - FY2018-Q1First statedAnnual report
「As a result of testing the recoverability of deferred tax assets, ¥93 million of deferred tax assets related to asset retirement obligations was reversed, and the same amount was recorded as an adjustment to income taxes and other taxes (tax expense).」
Following the recoverability assessment of deferred tax assets, ¥93 million of deferred tax assets related to asset retirement obligations was reversed, and the same amount was recorded as tax expense.