Impact of Tax Loss Carryforwards on Profit and Cash Flow
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
11 other companies' latest entry also says "Dropped".
- FY2020DroppedAnnual report
「There were no applicable matters for the consolidated fiscal year ended 30 September 2020.」
Regarding the tax loss carryforward risk described in the previous fiscal year, there were no applicable matters in the current year's tax-effect accounting note, and the risk was no longer included in the risk section. - FY2020-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes regarding the risk of tax loss carryforwards affecting profit and cash flow. - FY2020-Q2RestatedAnnual report
「There have been no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It explicitly states that there have been no material changes regarding the risk of tax loss carryforwards affecting profit and cash flow. - FY2020-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes regarding the risk of tax loss carryforwards affecting profit and cash flow. - FY2019First statedAnnual report
「As of September 2019, the company had tax loss carryforwards of ¥136.443 million, and the amount of corporate income taxes and other taxes is calculated after deducting the allowable tax loss carryforwards. If the tax loss carryforwards decline as the company's results improve, this could affect net income and operating cash flow.」
The potential impact on net income and operating cash flow if the ¥136.443 million in tax loss carryforwards as of September 2019 declines is described as a new risk.