Technoflex (3449) · FactRestated
Recognition of a ¥566 Million Deferred Tax Asset Following the Absorption Merger of Aqua Reserve
First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.
3entries
2years
0from disclosures
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Lower Income Tax Expense Through an Absorption-Type Merger and Use of Tax Loss CarryforwardsA theme 5 companies write about · 0 as a headwind · 5 as a tailwind
1 other company's latest entry also says "Restated".
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- FY2022RestatedAnnual report
「さらに、2022年４月１日付で実施した吸収合併に伴い、第２四半期連結会計期間に法人税等調整額（益）566百万円を計上いたしました。」
アクアリザーブの吸収合併に伴う法人税等調整額（益）566百万円の計上を、通期業績の要因として引き続き記載している。 - FY2022-Q3RestatedAnnual report
「さらに、2022年４月１日付で実施した吸収合併に伴い、第２四半期連結会計期間に法人税等調整額（益）566百万円を計上いたしました。」
アクアリザーブの吸収合併に伴う法人税等調整額（益）566百万円の計上を、第３四半期累計の業績要因として引き続き記載している。 - FY2022-Q2First statedAnnual report
「The Company assumed Aqua Reserve’s tax loss carryforwards and other deductible temporary differences and determined at the end of the second quarter of the current consolidated accounting period that they were recoverable based on expected future taxable income. As a result, it recognized a deferred tax asset of ¥566.108 million for those temporary differences, reducing income taxes.」
States that the Company assumed tax loss carryforwards and other items through the absorption merger of Aqua Reserve and recognized a ¥566.108 million deferred tax asset, reducing income taxes.