Additional Recognition of Deferred Tax Assets and Gain from Adjustments to Income Taxes
First written in FY2022-Q2. . Latest entry: FY2023-Q3.
The whole theme swung hardest in 2020: 3 of 14 companies on the "Worse" side.
15 other companies' latest entry also says "Other".
- FY2023-Q3No additional deferred tax assets recognized in the third quarterAnnual report
「Net income attributable to owners of the parent fell 5.7% year on year to ¥797 million, as the company had additionally recognized ¥72 million in deferred tax assets in the same period of the previous year but made no additional recognition during the cumulative third quarter.」
The ¥72 million additional recognition of deferred tax assets made in the same period of the previous year was not made during the cumulative third quarter, resulting in a 5.7% year-on-year decline in net income attributable to owners of the parent. - FY2023-Q2No additional recognition of deferred tax assetsAnnual report
「Net income attributable to owners of the parent fell 10.9% year on year to ¥475 million, as the company had additionally recognized ¥72 million in deferred tax assets in the same period of the previous year but made no additional recognition during the cumulative second quarter.」
The ¥72 million additional recognition of deferred tax assets made in the same period of the previous year was not made during the cumulative second quarter, contributing to the decline in net income attributable to owners of the parent. - FY2022Update to full-year income taxes—adjustmentsAnnual report
「Income taxes—adjustments △ 95」
Income taxes—adjustments for the current year amounted to a loss of ¥95 million, changing from losses of ¥21 million in the previous year and ¥54 million for the cumulative third quarter. - FY2022-Q3Update to income taxes—adjustmentsAnnual report
「Income taxes—adjustments 6 △ 54」
Income taxes—adjustments for the cumulative third quarter amounted to a loss of ¥54 million, changing from ¥6 million in the same period of the previous year. - FY2022-Q2First statedAnnual report
「Net income attributable to owners of the parent was ¥534 million, up 48.8% year on year. In addition to the increase in consolidated ordinary profit, the company recognized ¥69 million in deferred income tax benefit and other adjustments by additionally recognizing deferred tax assets for deductible temporary differences that became schedulable in relation to the recoverability of deferred tax assets.」
The company disclosed that the additional recognition of deferred tax assets for future deductible temporary differences that had become schedulable, and the recognition of ¥69 million in income taxes—adjustments (benefit), contributed to the increase in net income attributable to owners of the parent.