Tecnisco (2962) · RiskWorsened
Risk to the recoverability of deferred tax assets arising from deterioration in business performance
First written in FY2024. 2 of 3 entries say "Worsened", first in FY2025. Latest entry: FY2026.
3entries
3years
0from disclosures
How it moved
Same theme, other companies
Recognition or Increase of Valuation Allowance Against Deferred Tax AssetsA theme 19 companies write about · 18 as a headwind · 1 as a tailwind
Tecnisco moved to the "Worse" side of this theme in 2025, 3 years after the typical company in this theme (2022).
The whole theme swung hardest in 2026: 10 of 13 companies on the "Worse" side.
8 other companies' latest entry also says "Worsened".
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 19 companies compared. The sentences above are computed from all 19.Full recordFilings, disclosures and news, newest first
- FY2026WorsenedAnnual report
「Tax loss carryforwards ¥1,166,892 thousand Valuation allowance △¥1,166,892 thousand」
Tax loss carryforwards increased from ¥1,024,491 thousand to ¥1,166,892 thousand, and a valuation allowance was recognized for the entire amount. - FY2025WorsenedAnnual report
「Tax loss carryforwards (Note 2) ¥1,024,491 thousand Valuation allowance △¥1,024,491 thousand」
Against a backdrop of deteriorating performance and expanding losses, tax loss carryforwards increased to ¥1,024,491 thousand, and a valuation allowance has been recognized for the entire amount. - FY2024First statedAnnual report
「After carefully examining the recoverability of deferred tax assets based on current and future business performance trends, the company wrote down deferred tax assets and recognized ¥177.209 million as income taxes—deferred.」
Based on the business outlook, the company classification was changed to Category 5, and an event occurred during the fiscal year requiring the deferred tax assets to be fully written down.