United Super Markets Holdings (3222) · FactThe impact of tax effects was quantified
Impact of Changes in Size-Based Business Tax Rates on Net Income
First written in FY2025-H1. . Latest entry: FY2025.
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Reduction in deferred tax assets and earnings pressure from a change in the external standard taxation rateA theme 1 companies write about · 1 as a headwind · 0 as a tailwind
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- FY2025The impact of tax effects was quantifiedAnnual report
「As a result, deferred tax assets, net of deferred tax liabilities, will decrease by ¥504 million, while deferred income taxes (debit), the valuation difference on other securities (credit), and the cumulative adjustment related to retirement benefits (credit) will increase by ¥605 million, ¥1 million, and ¥99 million, respectively.」
The impact of the tax rate changes for the size-based business tax and other taxes was disclosed in specific terms, including a ¥504 million decrease in deferred tax assets and a ¥605 million increase in deferred income taxes. - FY2025-H1First statedAnnual report
「In addition, a subsidiary incorporated changes in the enterprise-based taxation rate resulting from the tax reforms, which contributed to the decline in interim net income for the interim period under review.」
The change in the effective tax rate for the size-based business tax resulting from tax reform was identified for the first time as a factor behind the decline in interim net income for the interim period.