Tax burden risk arising from the unavailability of tax loss carryforwards
First written in FY2017. 13 of 16 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2024-Q3RestatedAnnual report
「During the nine-month period ended [the current third 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 states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2024-Q2RestatedAnnual report
「During the six-month period ended [the current second 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 states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2023MitigatedAnnual report
「The Company recognized deferred tax assets in full for tax loss carryforwards of ¥275.186 million, calculated by applying the statutory effective tax rate. This was because the Company determined that the full amount of the tax loss carryforwards could be recovered based on its forecast of future taxable income.」
The Company recognized deferred tax assets in full for tax loss carryforwards and did not recognize the valuation allowance recorded in the previous fiscal year. The Company determined that the full amount could be recovered through future taxable income. - FY2023-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2022RestatedAnnual report
「In the ninth and tenth fiscal years, the Company actively made upfront investments to expand its business, resulting in ordinary losses and net losses. Tax loss carryforwards also existed for tax purposes as of the end of the fiscal year.」
It continues to disclose prior-year losses from upfront investments, the existence of tax loss carryforwards, and the tax burden risk arising from the inability to deduct them from taxable income in the future. - FY2022-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
It states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2022-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
It states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2022-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2021RestatedAnnual report
「In the ninth and tenth fiscal years, the Group actively made upfront investments to expand its business, resulting in ordinary losses and net losses. Tax loss carryforwards also existed for tax purposes as of the end of the fiscal year.」
It continues to disclose losses from upfront investments in prior fiscal years and the existence of tax loss carryforwards. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter of the consolidated fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report.」
It states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter of the consolidated fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report.」
It states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2020RestatedAnnual report
「In the sixth, ninth and tenth fiscal years, the Group actively made upfront investments to expand its business, resulting in ordinary losses and net losses. Tax loss carryforwards also existed for tax purposes as of the end of the fiscal year.」
It continues to disclose losses from upfront investments and the existence of tax loss carryforwards. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter of the consolidated fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report.」
It states that there have been no material changes in the tax burden risk arising from the inability to use tax loss carryforwards. - FY2018MaterialisedAnnual report
「As a result of recognizing ¥103.119 million in income taxes adjustment arising from the reversal of deferred tax assets, net income was ¥175.346 million, down 41.3% year on year.」
The deferred tax assets related to tax loss carryforwards were actually reduced by ¥103.119 million, with the resulting income taxes adjustment recognized, affecting net income. - FY2017First statedAnnual report
「In the fiscal years from the second through the sixth, the Company actively made upfront investments to expand its business, resulting in ordinary losses and net losses. Tax loss carryforwards also existed for tax purposes as of the end of the fiscal year.」
It states that corporate income taxes and cash flow could be affected if business performance improves to the point that the deductions can no longer be used, or if tax laws are amended.