Base Food (2936) · RiskRestated
Tax burden associated with the elimination of tax loss carryforwards
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Increase in corporate tax burden due to the disallowance and reversal of tax loss carryforwardsA theme 125 companies write about · 125 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
28 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.
Showing 14 of the 125 companies compared. The sentences above are computed from all 125.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「As of the end of February 2026, we had tax loss carryforwards. If these tax loss carryforwards are utilized as our performance improves, a tax burden based on the applicable tax rate will arise, potentially affecting net income and cash flow.」
Even after returning to profitability, the company continues to disclose its tax loss carryforwards and the risk of a tax burden when they are utilized. - FY2025First statedAnnual report
「As of the end of February 2025, we had tax loss carryforwards. If these tax loss carryforwards are utilized as our performance improves, a tax burden based on the applicable tax rate will arise, potentially affecting net income and cash flow.」
The company newly described the tax burden that would arise if tax loss carryforwards were utilized following a return to profitability.