Recoverability risk for deferred tax assets
First written in FY2020. 8 of 9 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 12 of 39 companies on the "Worse" side.
12 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim accounting period, there were no new business or other risks and no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no new developments or material changes regarding the risk associated with the recoverability of deferred tax assets. - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2024-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no new developments or material changes regarding the risk associated with the recoverability of deferred tax assets. - FY2023-Q3RestatedAnnual report
「During the nine-month period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes regarding the risk that the recoverability of deferred tax assets may fluctuate depending on future operating results and other factors. - FY2023-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes regarding the risk that the recoverability of deferred tax assets may fluctuate depending on future operating results and other factors. - FY2023-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes regarding the risk that the recoverability of deferred tax assets may fluctuate depending on future operating results and other factors. - FY2022RestatedAnnual report
「If future business performance and other factors change significantly and it is determined that all or part of the deferred tax assets may not be recoverable, the amount of deferred tax assets recognized may change.」
The company has reconfirmed the risk that the recoverability of deferred tax assets may fluctuate depending on future operating results and other factors. - FY2021RestatedAnnual report
「If future business performance and other factors change significantly and it is determined that all or part of the deferred tax assets may not be recoverable, the amount of deferred tax assets recognized may change.」
The company has reconfirmed the risk that the recoverability of deferred tax assets may fluctuate depending on future operating results and other factors. - FY2020First statedAnnual report
「If future business performance and other factors change significantly and it is determined that all or part of the deferred tax assets may not be recoverable, the amount of deferred tax assets recognized may change.」
The company has, for the first time, stated that the recoverability of deferred tax assets could be lost due to significant future changes in operating results and other factors, causing the recognised amount to fluctuate.