Higher tax burden following the utilization of tax loss carryforwards
First written in FY2018. 3 of 7 entries say "Worsened", first in FY2021. Latest entry: 2026-03-17.
Palemo Holdings moved to the "Worse" side of this theme in 2021, 3 years before the typical company in this theme (2024).
The whole theme swung hardest in 2026: 29 of 60 companies on the "Worse" side.
32 other companies' latest entry also says "Worsened".
- 2026-03-17WorsenedRevisions to earnings forecasts
「In addition, after carefully assessing whether to recognize deferred tax assets based on the outlook for future performance, we expect deferred income taxes to increase.」
The assessment of deferred tax asset recognition based on the earnings outlook is expected to increase deferred income taxes, indicating a deterioration in the tax burden. - FY2025MitigatedAnnual report
「Tax loss carryforwards a 980,477」
Tax loss carryforwards decreased on a tax-effect accounting basis from ¥1,208.783 million in the previous fiscal year to ¥980.477 million. The risk of a tax burden at the normal tax rate when they are eliminated in the future remains. - FY2024MitigatedAnnual report
「Tax loss carryforwards amounted to ¥3,610 million at the end of the consolidated fiscal year.」
Tax loss carryforwards decreased from ¥5,621 million in the previous fiscal year to ¥3,610 million. The risk of a higher tax burden at the normal tax rate when they are eliminated in the future remains. - FY2022WorsenedAnnual report
「The group had tax loss carryforwards of ¥5,621 million at the end of the consolidated fiscal year.」
Tax loss carryforwards increased from ¥4,539 million in the previous fiscal year to ¥5,621 million. The risk of a tax burden at the normal tax rate if they are eliminated in the future also remains. - FY2021WorsenedAnnual report
「As of the date of submission of this document, the group had tax loss carryforwards of ¥4,539 million. These provide a tax benefit by reducing the corporate tax burden and, within the applicable limitations on the carryforward period, are expected to contribute to improved cash flow by reducing tax payments. However, if the tax loss carryforwards are eliminated as a result of the group's performance progressing favorably, corporate income taxes and other taxes based on the normal tax rate will be recorded, which may affect the performance and financial position of the group.」
Tax loss carryforwards increased from ¥3,028 million in the previous fiscal year to ¥4,539 million, while the risk of a tax burden at the normal tax rate when they are eliminated in the future remains. - FY2019Tax loss carryforward balance decreasedAnnual report
「As of the date of submission of this document, the company had tax loss carryforwards of ¥3,028 million. These provide a tax benefit by reducing the corporate tax burden and, within the applicable limitations on the carryforward period, are expected to contribute to improved cash flow by reducing tax payments. However, if the tax loss carryforwards are eliminated as a result of the company's performance progressing favorably, corporate income taxes and other taxes based on the normal tax rate will be recorded, which may affect the performance and financial position of the group.」
Tax loss carryforwards amounted to ¥3,028 million, down from ¥4,424 million stated for the previous fiscal year. The risk of a higher tax burden at the normal tax rate after the carryforwards are eliminated continues to be disclosed. - FY2018First statedAnnual report
「As of the date of submission of this document, the company had tax loss carryforwards of ¥4,424 million. These provide a tax benefit by reducing the corporate tax burden and, within the applicable limitations on the carryforward period, are expected to contribute to improved cash flow by reducing tax payments. However, if the tax loss carryforwards are eliminated as a result of the company's performance progressing favorably, corporate income taxes and other taxes based on the normal tax rate will be recorded, which may affect the performance and financial position of the group.」
The company newly discloses the tax benefit from ¥4,424 million in tax loss carryforwards and the possibility of higher corporate taxes and other taxes at the normal tax rate if the carryforwards are eliminated in the future.