Risk relating to tax loss carryforwards
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: 2026-06-15.
Tsukuruba moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2026: 29 of 60 companies on the "Worse" side.
32 other companies' latest entry also says "Worsened".
- 2026-06-15WorsenedEarnings presentation
「In light of the profit situation for the current fiscal year, we may reverse deferred tax assets recognized in prior periods. As it is currently difficult to determine whether a reversal is necessary or to calculate the amount, the forecast for net income for the current fiscal year will continue to be disclosed as a range.」
Given the profit situation, the company indicated the possibility of reversing deferred tax assets recognized in prior periods and continued to disclose its forecast for net income for the current fiscal year as a range. - FY2024RestatedAnnual report
「At the end of the thirteenth consolidated fiscal year, the group had tax loss carryforwards.」
Continues to disclose the existence of tax loss carryforwards within the consolidated group and the impact if operating performance exceeds the business plan. - FY2023RestatedAnnual report
「At the end of the twelfth fiscal year, the company had tax loss carryforwards.」
Continues to disclose the tax benefit from tax loss carryforwards and the impact if operating performance exceeds the business plan. - FY2021RestatedAnnual report
「At the end of the tenth fiscal year, the company had tax loss carryforwards.」
Continues to disclose the tax benefit from tax loss carryforwards and the impact if operating performance exceeds the business plan. - FY2020First statedAnnual report
「At the end of the ninth fiscal year, the company had tax loss carryforwards.」
The company newly disclosed the potential tax benefit from tax loss carryforwards and the implications if performance exceeds the business plan.