Komori
Ajinomoto Co. (2802) · RiskRestated

Recoverability Risk for Deferred Tax Assets

First written in FY2016. 16 of 17 entries say "Restated". Latest entry: FY2025-H1.

17entries
9years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2025-H12016: 320162017: 220172018: 220182019: 220192020: 220202021: 220212022: 120222023: 220232024: 12024
Same theme, other companies
Risk of deferred tax asset write-downs due to business performance fluctuations, tax reforms, and accounting standard revisionsA theme 12 companies write about · 12 as a headwind · 0 as a tailwind

5 other companies' latest entry also says "Restated".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  2. FY2024-Q2RestatedAnnual report

    「No new business or other risks arose during the cumulative second-quarter period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  3. FY2024-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  4. FY2022-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third-quarter period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  5. FY2022-Q2RestatedAnnual report

    「No new business or other risks arose during the cumulative second-quarter period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  6. FY2021-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third-quarter period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  7. FY2021-Q2RestatedAnnual report

    「No new business or other risks arose during the cumulative second-quarter period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  8. FY2020-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third-quarter period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  9. FY2020-Q2RestatedAnnual report

    「No new business or other risks arose during the cumulative second-quarter period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  10. FY2020-Q1RestatedAnnual report

    「No new business or other risks arose during the cumulative first-quarter period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  11. FY2019-Q1RestatedAnnual report

    「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The disclosure states that there were no new occurrences or material changes relating to the recoverability risk of deferred tax assets.
  12. FY2018-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    Disclosed that there had been no significant change in the recoverability risk of deferred tax assets.
  13. FY2018-Q1RestatedAnnual report

    「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    Disclosed that there had been no significant change in the recoverability risk of deferred tax assets.
  14. FY2017-Q3RestatedAnnual report

    「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」

    The disclosure states that the guidance on the recoverability of deferred tax assets began to apply, but does not state that there were any material changes in the recoverability risk itself.
  15. FY2017-Q2RestatedAnnual report

    「During the first six months of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    Disclosed that there had been no significant change in the recoverability risk of deferred tax assets.
  16. FY2017-Q1RestatedAnnual report

    「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The disclosure expressly states that there were no material changes in overall risks relating to the recoverability of deferred tax assets.
  17. FY2016First statedAnnual report

    「If it is determined, based on future business performance and other factors, that some or all of the assets are unlikely to be recoverable, the recorded amount of deferred tax assets and other items may be revised, which could affect the financial position and results of operations of the Group.」

    The impact of the recoverability guidance scheduled to apply in the following fiscal year is under assessment, according to the disclosure.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Ajinomoto Co. yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Recoverability Risk for Deferred Tax Assets | Ajinomoto Co.,Inc. (2802) | Komori