Write-down of Deferred Tax Assets Based on the Business Environment and Earnings Outlook
First written in FY2024-Q3. 1 of 4 entries say "Cited as achieved", first in 2026-05-15. Latest entry: FY2026.
The whole theme swung hardest in 2019: 3 of 13 companies on the "Worse" side.
3 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「When recording a valuation allowance, the Company reasonably estimates future taxable income.」
The valuation allowance decreased from ¥1,011.970 million in the previous consolidated fiscal year to ¥747.638 million, and tax loss carryforwards also declined as taxable income was generated. Concerns over recoverability that had increased in the previous period were partially alleviated. - 2026-05-15Cited as achievedRevision of earnings forecasts
「Because the valuation allowance decreased by ¥258 million, deferred tax liabilities were reversed and recognized as a benefit in income taxes—deferred.」
The Company reported the reversal of deferred tax liabilities following a ¥258 million decrease in the valuation allowance and the recognition of the amount as a benefit in income taxes—deferred. - FY2025Increase in valuation allowanceAnnual report
「Valuation allowance (Note) 1 △716,382 △836,395」
The valuation allowance related to the recoverability of deferred tax assets increased from ¥716.382 million to ¥836.395 million. The Company explained that the main reason was a change in its classification. - FY2024-Q3First statedAnnual report
「Meanwhile, after carefully assessing the recoverability of deferred tax assets in light of the business environment surrounding the Company and the outlook for future earnings, the Company reversed ¥389 million of deferred tax assets and recorded the amount as adjustments to corporate income taxes.」
Following an assessment of recoverability based on the business environment and the outlook for future earnings, ¥389 million of deferred tax assets was reversed and recorded as adjustments to corporate income taxes.