Uncertainty Regarding the Recoverability of Deferred Tax Assets
First written in FY2023. 1 of 3 entries say "Worsened", first in FY2025. Latest entry: FY2025.
G-Factory moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2025: 17 of 43 companies on the "Worse" side.
14 other companies' latest entry also says "Worsened".
- FY2025WorsenedAnnual report
「Deferred tax assets are recognized to the extent that they are judged recoverable, because they are expected to reduce future tax payments as deductible temporary differences are reversed.」
Deferred tax assets decreased from ¥255.524 million to ¥225.485 million, while the valuation allowance increased by ¥42.307 million. The Company continues to disclose uncertainty regarding recoverability. - FY2024Update to Deferred Tax Asset BalanceAnnual report
「Deferred tax assets are recognized to the extent that they are judged recoverable, because they are expected to reduce future tax payments as deductible temporary differences are reversed.」
Deferred tax assets increased from ¥110.251 million to ¥255.524 million. The Company continues to disclose uncertainty regarding recoverability based on assumptions concerning the business plan, recurring revenue, the number of personnel placements, the number of stores and expenses. - FY2023First statedAnnual report
「If actual economic conditions or profit and loss results diverge significantly from the assumptions, the recoverability of deferred tax assets in the following consolidated fiscal year may be materially affected.」
Newly specified the risk that uncertainty in estimates of taxable income based on the business plan, recurring revenue, number of stores, cost of sales, personnel expenses, rent and other factors could affect the recoverability of deferred tax assets of ¥110.251 million.