Recoverability of Deferred Tax Assets
First written in FY2025. 1 of 3 entries say "Restated". Latest entry: FY2026.
AEON Fantasy moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
The whole theme swung hardest in 2026: 10 of 13 companies on the "Worse" side.
8 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「The valuation allowance increased by ¥513,726 thousand. This increase was primarily due to the additional recognition of valuation allowances for tax loss carryforwards at certain consolidated subsidiaries.」
Regarding the recoverability of deferred tax assets, the company additionally recognized valuation allowances for tax loss carryforwards at certain subsidiaries, resulting in a ¥513 million increase in valuation allowances. - 2026-04-09RestatedEarnings
「If we determine that some or all of the deferred tax assets cannot be recovered, we may reverse the deferred tax assets in the consolidated financial statements for the following consolidated fiscal year, resulting in the recognition of deferred income taxes.」
The risk concerning the recoverability of deferred tax assets was reconfirmed, together with the current-period balance of ¥1,851 million. - FY2025First statedAnnual report
「These significant estimates and assumptions may be affected by changes in business strategy and the external economic environment. If the company determines that some or all of the deferred tax assets cannot be recovered, it may write down the deferred tax assets in the consolidated financial statements for the following consolidated fiscal year, resulting in deferred income tax expense.」
The company recognized deferred tax assets of ¥1.721 billion and disclosed that, if changes in estimates of future taxable income and other factors lead to a determination that they cannot be recovered, a write-down may occur in the following fiscal year.