Recoverability of Deferred Tax Assets
First written in FY2021. 4 of 7 entries say "Materialised", first in FY2022. Latest entry: 2026-10-13.
WonderPlanet 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 2024: 9 of 17 companies on the "Worse" side.
4 other companies' latest entry also says "Other".
- 2026-10-13OtherRevision of earnings forecasts
「繰延税金資産の回収可能性を検討した結果、法人税等調整額 53,383 千円（前事業年度は△17,560 千円）を計上し、当期純損失となりました。」
繰延税金資産の回収可能性の検討結果として法人税等調整額を計上した事実が追加された。本開示では繰延税金資産残高の増減額自体は記載されていない。 - FY2025Partial recognition of deferred tax assetsAnnual report
「In addition, after carefully considering the recoverability of deferred tax assets in light of the Company's results for the fiscal year and its future performance trends, the Company increased its deferred tax assets and recorded an income taxes and other taxes adjustment of minus ¥17.560 million (minus indicates a gain).」
Deferred tax assets increased from ¥64.677 million to ¥82.238 million. The disclosure states that, following careful consideration of their recoverability, the Company resumed partial recognition. - FY2024MaterialisedAnnual report
「In addition, after carefully considering the recoverability of deferred tax assets in light of the Company's results for the fiscal year and its future performance trends, the Company partially reversed deferred tax assets and recorded ¥17.713 million in income taxes and other taxes adjustment.」
The Company further reversed ¥17.713 million of deferred tax assets, reducing the balance from ¥82.390 million to ¥64.677 million. The recoverability risk continues to materialize. - FY2024-Q1MaterialisedAnnual report
「After carefully considering the recoverability of deferred tax assets based on the Company's results for the fiscal year, its future performance outlook and estimated future taxable income, the Company partially reversed deferred tax assets and recorded ¥44.952 million in income taxes and other taxes adjustment. However, the loss was substantially reduced from the same period of the previous year, resulting in a profit.」
The Company reexamined the recoverability of deferred tax assets, partially reversed them and recorded ¥44.952 million in income taxes and other taxes adjustment. - FY2023MaterialisedAnnual report
「After carefully considering the recoverability of deferred tax assets in light of the Company's results for the fiscal year and its future performance trends, the Company partially reversed deferred tax assets and recorded ¥259.003 million in income taxes and other taxes adjustment.」
The Company further reversed ¥259.003 million of deferred tax assets, reducing the balance from ¥341.394 million to ¥82.390 million. The recoverability risk continues to materialize. - FY2022MaterialisedAnnual report
「In the fiscal year ended August 2022, the Company changed its classification under Implementation Guidance No. 26, Application Guidance on Recoverability of Deferred Tax Assets, and, after carefully considering the recoverability of deferred tax assets in light of the Company's results for the fiscal year and its future performance trends, partially reversed deferred tax assets and recorded ¥591.419 million in income taxes and other taxes adjustment.」
The recoverability risk of deferred tax assets materialized, with the balance decreasing from ¥952.805 million to ¥341.394 million, while ¥591.419 million was recorded as an income taxes and other taxes adjustment. - FY2021First statedAnnual report
「If forecasts or assumptions regarding future taxable income change and it is determined that some or all of the deferred tax assets cannot be recovered, net income may be affected.」
The Company recognized deferred tax assets of ¥952.805 million based on forecasts and assumptions regarding future taxable income, and identifies the inability to recover them following a change in assumptions as a risk.