Decision and Details
Recognition of Deferred Tax Assets
The Company conducted a careful review of estimated future taxable income and the recoverability of deferred tax assets, taking into account that the filing company became profitable, among other factors.
In the consolidated financial results for the fiscal year ending March 2026, an adjustment to income taxes of negative ¥61.346 million was recorded, increasing net income attributable to owners of the parent by the same amount. The adjustment has already been reflected in the Summary of Financial Results.
| Item | Details |
|---|---|
| Matter Covered | Recognition of Deferred Tax Assets |
| Decision Date | 8 May 2026 (disclosure date) |
| Implementation Date | 31 March 2026 (recognized in the consolidated financial results for the fiscal year ending March 2026; actual) |
| Period Covered | Fiscal year ending March 2026 (1 April 2025 to 31 March 2026) |
| Amount | Deferred tax assets: ¥67.406 million; adjustment to income taxes: negative ¥61.346 million; increase in net income attributable to owners of the parent: ¥61.346 million |
| Impact on Business Performance | In the consolidated financial results for the fiscal year ending March 2026, an adjustment to income taxes of negative ¥61.346 million was recorded, increasing net income attributable to owners of the parent by the same amount. The adjustment has already been reflected in the Summary of Financial Results. |
| Reason | The Company conducted a careful review of estimated future taxable income and the recoverability of deferred tax assets, taking into account that the filing company became profitable, among other factors. |
| Governing Rule | Tax Effect Accounting |
| Future plans | The forecast for consolidated results for the fiscal year ending March 2027 is stated in the “Summary of Financial Results for the Fiscal Year Ended March 2026 [Japanese GAAP] (Consolidated),” released on the same date. If any matters requiring disclosure arise, they will be disclosed promptly. |
Items this document does not state (3)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.This resulted from a careful review of estimated future taxable income and the recoverability of deferred tax assets, taking into account that the filing company became profitable, among other factors.