Worth reading
66In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
67
¥ 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
Decision15 October 2026 (disclosure date; the date on which recognition was decided: Not disclosed)
Period CoveredInterim accounting period of the fiscal year ending February 2027 (1 March 2026 to 31 August 2026)
Implementation31 August 2026 (actual; end of interim accounting period)
Going forwardPayments under the employee bonus scheme are expected to be made by the end of the fiscal year, and the associated deferred tax asset is expected to be recovered.
AmountDeferred tax asset: approximately ¥90 million; increase from the end of the previous fiscal year: ¥67 million, of which ¥44 million relates to the second-quarter accounting period
Reason
Because, in light of business performance trends during the interim accounting period, the estimated amount payable under the performance-linked employee bonus scheme increased.
Impact on Business Performance
This will reduce deferred income tax adjustments and increase interim net income. The full-year earnings forecast for the fiscal year ending February 2027 will not be revised.
| Item | Details |
|---|---|
| Matter Covered | Recognition of Deferred Tax Assets |
| Decision Date | 15 October 2026 (disclosure date; the date on which recognition was decided: Not disclosed) |
| Implementation Date | 31 August 2026 (actual; end of interim accounting period) |
| Period Covered | Interim accounting period of the fiscal year ending February 2027 (1 March 2026 to 31 August 2026) |
| Amount | Deferred tax asset: approximately ¥90 million; increase from the end of the previous fiscal year: ¥67 million, of which ¥44 million relates to the second-quarter accounting period |
| Impact on Business Performance | This will reduce deferred income tax adjustments and increase interim net income. The full-year earnings forecast for the fiscal year ending February 2027 will not be revised. |
| Reason | Because, in light of business performance trends during the interim accounting period, the estimated amount payable under the performance-linked employee bonus scheme increased. |
| Future plans | Payments under the employee bonus scheme are expected to be made by the end of the fiscal year, and the associated deferred tax asset is 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 is because, in light of business performance trends, the estimated amount payable under the performance-linked employee bonus scheme increased.
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.