Recoverability of Deferred Tax Assets
First written in FY2024. 1 of 2 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The company reviews its forecast future taxable income in light of changes in the business environment and other factors. If, as a result, it determines that all or part of the deferred tax assets are not recoverable and needs to write them down, this may affect the Group's operating results and financial position.」
The company continues to describe the risk that a change in estimated future taxable income could affect the recoverability of ¥455.398 million in deferred tax assets. - FY2024First statedAnnual report
「The company reviews its forecast future taxable income in light of changes in the business environment and other factors. If, as a result, it determines that all or part of the deferred tax assets are not recoverable and needs to write them down, this may affect the Group's operating results and financial position.」
The company separately described the risk that a change in the recoverability assessment or a write-down of deferred tax assets of ¥434.334 million, based on estimated future taxable income, could affect operating results and financial position.