Komori
Merf (3168) · RiskRestated

Estimates of Deferred Tax Asset Recoverability

First written in FY2016. 1 of 2 entries say "Restated". Latest entry: FY2021.

2entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2016 – FY20212016: 12017: 020172018: 020182019: 020192020: 020202021: 12021
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
  1. FY2021RestatedAnnual report

    「The recoverability of deferred tax assets is assessed based on the adequacy of taxable income under future profit plans and the existence or absence of tax planning, among other factors. Because the recoverability of deferred tax assets depends on estimated future taxable income, a decrease in the estimate may result in a reduction of deferred tax assets and recognition of tax expense.」

    The disclosure reconfirms the recoverability risk of deferred tax assets, which depends on estimates of future profit and taxable income.
  2. FY2016First statedAnnual report

    「Because the recoverability of deferred tax assets depends on estimated future taxable income, a decrease in the estimate may result in a reduction of deferred tax assets and recognition of tax expense.」

    The disclosure describes the risk that deferred tax assets may be reduced due to changes in estimated future taxable income.
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Merf's next results are scheduled for 2026-10-14. Read the earnings preview
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