Review of the recoverability of deferred tax assets amid increasing uncertainty over the earnings outlook
First written in FY2021-Q3. . Latest entry: FY2024.
The whole theme swung hardest in 2020: 16 of 55 companies on the "Worse" side.
31 other companies' latest entry also says "Other".
- FY2024Recognition of deferred tax assets and decrease in valuation allowanceAnnual report
「The valuation allowance decreased by ¥134.309 million. This was mainly due to a change in the company classification used in determining the recoverability of deferred tax assets.」
The valuation allowance decreased by ¥134.309 million following a change in the company classification, and net deferred tax assets of ¥88.792 million were recognized. - FY2021Finalization of the amount resulting from the reassessment of the valuation allowanceAnnual report
「In addition, in light of the uncertainty surrounding results for the current period and the outlook going forward, we assessed the recoverability of deferred tax assets and recognized ¥91 million in adjustment to corporate income taxes. As a result, net loss attributable to owners of the parent was ¥1,491 million, compared with profit of ¥76 million in the same period of the previous year.」
The recoverability of deferred tax assets was reassessed in light of increasing uncertainty over the earnings outlook, and ¥91 million in adjustment to corporate income taxes was recognized. - FY2021-Q3First statedAnnual report
「In addition, in light of the uncertainty surrounding results for the current period and the outlook going forward, we assessed the recoverability of deferred tax assets and recognized ¥104 million in adjustment to corporate income taxes.」
In light of increasing uncertainty over results and the outlook, the recoverability of deferred tax assets was reassessed, and ¥104.172 million in adjustment to corporate income taxes was recognized. The balance of deferred tax assets decreased to ¥40.854 million from ¥135.792 million at the end of the previous fiscal year.