Declining Recoverability of Deferred Tax Assets
First written in FY2016. 15 of 19 entries say "Restated". Latest entry: FY2025.
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- FY2025MitigatedAnnual report
「The valuation allowance decreased by ¥442 million. This was mainly due to a ¥419 million decrease in the valuation allowance following the completion of the liquidation of former consolidated subsidiary ヒガシヤデリカ and other factors.」
The valuation allowance decreased by ¥442 million due to the completion of the liquidation of ヒガシヤデリカ and other factors. Meanwhile, net deferred tax assets decreased from ¥1,322 million to ¥900 million. - FY2024MitigatedAnnual report
「The valuation allowance decreased by ¥1,201 million. This was mainly due to a ¥920 million decrease in the valuation allowance associated with the transfer of the prepared foods business of consolidated subsidiary ヒガシヤデリカ and other factors.」
The valuation allowance decreased by ¥1,201 million. Meanwhile, net deferred tax assets decreased from ¥1,649 million to ¥1,322 million. - FY2023WorsenedAnnual report
「The valuation allowance increased by ¥195 million.」
The valuation allowance for deferred tax assets increased by ¥195 million, and net deferred tax assets decreased from ¥1,730 million to ¥1,649 million. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions described in this quarterly report, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions described in this quarterly report, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the company and its consolidated subsidiaries, collectively referred to as the group, among the matters concerning the business and accounting situations described in this quarterly securities report, or to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure states that there have been no developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions described in this quarterly report, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the company and its consolidated subsidiaries, collectively referred to as the group, among the matters concerning the business and accounting situations described in this quarterly securities report, or to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure states that there have been no developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three 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 have been no new developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2019RestatedAnnual report
「If the Group determines, based on future business performance and other factors, that the recoverability of deferred tax assets is low, the amount recognized as deferred tax assets may change, potentially affecting the Group’s results of operations and financial position.」
The risk of changes in the amount of deferred tax assets recognized due to a decline in their recoverability continues. - FY2019-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.」
The disclosure states that there have been no new developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. 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 have been no new developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter of the fiscal year, no new business or other risks arose. There were also no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2018RestatedAnnual report
「If the Group determines, based on future business performance and other factors, that the recoverability of deferred tax assets is low, the amount recognized as deferred tax assets may change, potentially affecting the Group’s results of operations and financial position.」
The risk of changes in the amount of deferred tax assets recognized due to a decline in their recoverability continues. - FY2018-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2017RestatedAnnual report
「If the Group determines, based on future business performance and other factors, that the recoverability of deferred tax assets is low, the amount recognized as deferred tax assets may change, potentially affecting the Group’s results of operations and financial position.」
The risk of a decline in the recoverability of deferred tax assets continues. - FY2017-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of a decline in the recoverability of deferred tax assets. - FY2016MaterialisedAnnual report
「If the Group determines, based on future business performance and other factors, that the recoverability of deferred tax assets is low, the amount recognized as deferred tax assets may change, potentially affecting the Group’s results of operations and financial position.」
During the current fiscal year, deferred tax assets were reversed, resulting in an effective income tax burden ratio of 61.0% after the application of tax-effect accounting.