Nankai Chemical (4040) · RiskRestated
Recoverability of Deferred Tax Assets
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 318 companies write about · 314 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 320 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「The estimate of taxable income based on future earning capacity is based on the medium-term management plan. Its principal assumptions include forecasts of revenue and cost ratios by product.」
The company continues to disclose the uncertainty associated with estimates of taxable income, revenue and cost ratios based on the medium-term management plan in assessing the recoverability of deferred tax assets. - FY2023First statedAnnual report
「If actual taxable income differs from estimates and the recoverability assessment needs to be revised, or if tax laws are amended, including changes in tax rates, deferred tax assets may need to be written down, which could affect the group's operating results and financial position.」
Future taxable income is estimated based on the medium-term management plan, and deferred tax assets of ¥567 million have been recognized.