Tax Burden Risk Associated with Tax Loss Carryforwards
First written in FY2021. 2 of 3 entries say "Worsened", first in FY2022. Latest entry: FY2026.
G-Next moved to the "Worse" side of this theme in 2022, 2 years before the typical company in this theme (2024).
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
31 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Tax loss carryforwards (a) 522,439 Valuation allowance △522,439」
Tax loss carryforwards of 522,439 thousand yen and a valuation allowance for the same amount were disclosed, representing an increase from the previously disclosed amount of 234,990 thousand yen. - FY2022WorsenedAnnual report
「Tax loss carryforwards (a) 234,990 Valuation allowance △234,990」
Tax loss carryforwards increased from 132,453 thousand yen to 234,990 thousand yen, and a valuation allowance was recognized for the full amount. - FY2021First statedAnnual report
「The Group has tax loss carryforwards and plans to apply them within the applicable carryforward period. However, if the Group's performance progresses favorably and taxable income exceeding the tax loss carryforwards arises, the resulting corporate income taxes and other tax payments based on the applicable tax rates may affect net income or loss and cash flow.」
The tax loss carryforwards for tax purposes for the fiscal year ended March 2021 are stated as ¥132.453 million.