Estimation uncertainty regarding the recoverability of deferred tax assets
First written in FY2021. 5 of 6 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 2 of 6 companies on the "Worse" side.
11 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「During the current interim accounting period, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among the matters relating to the business and accounting conditions described in the interim report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key risks, including uncertainty in estimates regarding the recoverability of deferred tax assets. - FY2024-Q2RestatedAnnual report
「During the second quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key risks, including uncertainty in estimates regarding the recoverability of deferred tax assets. - FY2023RestatedAnnual report
「Deferred tax assets are recognized to the extent that it is probable that taxable income will arise against which deductible temporary differences can be utilized. However, the timing and amount of taxable income may be affected by future changes in uncertain economic conditions,」
Uncertainty in estimates regarding the recoverability of deferred tax assets continues to be described. - FY2023-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no occurrences of the major risks that management recognizes could materially affect financial condition, operating results or cash flows, and no significant changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key risks, including uncertainty in estimates regarding the recoverability of deferred tax assets. - FY2022RestatedAnnual report
「Deferred tax assets are recognized to the extent that it is probable that taxable income will arise against which deductible temporary differences can be utilized. However, the timing and amount of taxable income may be affected by future changes in uncertain economic conditions,」
Uncertainty in estimates of the timing and amount of taxable income relevant to the recoverability of deferred tax assets continues. - FY2021First statedAnnual report
「Deferred tax assets are recognized to the extent that it is probable that taxable income will arise against which deductible temporary differences can be utilized. However, the timing and amount of taxable income may be affected by future changes in uncertain economic conditions, and if the actual timing and amount differ from the estimates, this may have a material impact on the amount recognized from the following fiscal year onward.」
The risk that differences between estimated and actual timing and amounts of future taxable income may materially affect the amounts of deferred tax assets recognized from the following fiscal year onward has been described in specific terms for the first time.