Worth reading
69In focus
Scored from 4 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
22
¥ million (increase from the end of the previous fiscal year)Wording
Conditional
How definitive the wording is.Decision and Details
Recognition of Deferred Tax Assets
Decision14 July 2026
Period CoveredCumulative period for the first quarter of the fiscal year ending February 2027 (1 March 2026–31 May 2026)
Implementation31 May 2026 (recognized at the end of the first quarter of the fiscal year ending February 2027; actual)
Going forwardPayments under the employee bonus scheme are expected to be made by the end of the current fiscal year, and the related deferred tax assets are expected to be recovered.
AmountDeferred tax assets: approximately ¥45 million; increase from the end of the previous fiscal year: approximately ¥22 million
Reason
The estimated amount payable under the performance-linked employee bonus scheme increased in light of the first-quarter performance trends.
Impact on Business Performance
This will decrease income taxes—deferred and increase quarterly net income. The full-year earnings forecasts for the fiscal year ending February 2027 will not be revised.
| Item | Details |
|---|---|
| Matter Covered | Recognition of Deferred Tax Assets |
| Decision Date | 14 July 2026 |
| Implementation Date | 31 May 2026 (recognized at the end of the first quarter of the fiscal year ending February 2027; actual) |
| Period Covered | Cumulative period for the first quarter of the fiscal year ending February 2027 (1 March 2026–31 May 2026) |
| Amount | Deferred tax assets: approximately ¥45 million; increase from the end of the previous fiscal year: approximately ¥22 million |
| Impact on Business Performance | This will decrease income taxes—deferred and increase quarterly net income. The full-year earnings forecasts for the fiscal year ending February 2027 will not be revised. |
| Reason | The estimated amount payable under the performance-linked employee bonus scheme increased in light of the first-quarter performance trends. |
| Future plans | Payments under the employee bonus scheme are expected to be made by the end of the current fiscal year, and the related deferred tax assets are expected to be recovered. |
Items this document does not state (4)
Decision-Making BodyQuantity / scaleGoverning RuleRelated previous disclosures
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.This was because the estimated amount payable under the performance-linked employee bonus scheme increased in light of the first-quarter performance trends.
How to read this page
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.