Decision and Details
Additional Recognition of Deferred Tax Assets
Because, based on progress through the third quarter and other factors, the company carefully reconsidered its estimate of future taxable income and reviewed the recoverability of deferred tax assets
The impact of the additional recording has already been reflected in the full-year earnings forecast for the fiscal year ending December 2026, and there is no change to the full-year earnings forecast at this time
| Item | Details |
|---|---|
| Matter Covered | Additional Recognition of Deferred Tax Assets |
| Decision Date | 13 November 2026 |
| Implementation Date | Recorded during the nine-month consolidated accounting period of the fiscal year ending December 2026 (actual) |
| Period Covered | Cumulative third quarter of the fiscal year ending December 2026 |
| Amount | Income taxes—deferred (△ indicates income): ¥△11 million for the three months ended December 2026, ¥△130 million for the nine months ended December 2026, and ¥△119 million for the six months ended September 2026 |
| Impact on Business Performance | The impact of the additional recording has already been reflected in the full-year earnings forecast for the fiscal year ending December 2026, and there is no change to the full-year earnings forecast at this time |
| Reason | Because, based on progress through the third quarter and other factors, the company carefully reconsidered its estimate of future taxable income and reviewed the recoverability of deferred tax assets |
| Related previous disclosures | “Notice Concerning the Recording of Deferred Tax Assets and Revision of the Full-Year Earnings Forecast (Upward Revision),” published on 14 August 2026 |
| Future plans | The company plans to reconsider the recoverability of deferred tax assets at the end of the fiscal year and promptly disclose any necessary revision to the earnings forecast |
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.Because the company reconsidered its estimate of future taxable income based on progress through the third quarter and reviewed the recoverability of deferred tax assets.