Expiration of Tax Loss Carryforwards
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim accounting period, there were no significant changes in the occurrence of the major risks that management recognizes could materially affect the company’s financial position, financial performance, and cash flows, or in the matters described as “Business Risks” in the annual securities report for the previous fiscal year.」
The company stated that there were no material changes relating to the risk of expiration of tax loss carryforwards. - FY2025First statedAnnual report
「If the legally permitted period expires before profits equivalent to the loss are generated and the tax loss carryforward expires, we may be unable to obtain the expected reduction in tax burden, which could affect our operating results and financial position.」
The company stated that if tax loss carryforwards expire before profits are generated, it may be unable to obtain the expected reduction in its tax burden.