Reiwa Accounting Holdings (296A) · RiskRestated
Risk of deferred tax asset reversals due to declining profitability
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 318 companies write about · 314 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 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 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 320 threads.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「If declining profitability leads to the conclusion that sufficient taxable income cannot be secured in the future, deferred tax assets will be written down and tax expense recognized, which could affect our group's financial position and operating results.」
The risk of writing down deferred tax assets due to declining profitability continues to be disclosed. - FY2025First statedAnnual report
「If declining profitability leads to the conclusion that sufficient taxable income cannot be secured in the future, deferred tax assets will be written down and tax expense recognized, which could affect our group's financial position and operating results.」
The risk is disclosed in connection with assessing recoverability based on estimates of future taxable income.