Broadmedia (4347) · RiskLower tax loss carryforwards and valuation allowance
Recoverability of Deferred Tax Assets and Tax Loss Carryforwards
First written in FY2025. . Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 318 companies write about · 314 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
32 other companies' latest entry also says "Other".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 320 threads.Full recordFilings, disclosures and news, newest first
- FY2026Lower tax loss carryforwards and valuation allowanceAnnual report
「評価性引当額に重要な変動が生じた主な理由は、繰越欠損金に係る評価性引当額が減少したことによるものです。」
税務上の繰越欠損金は3,114,891千円から2,142,460千円へ、同欠損金に係る評価性引当額は2,486,873千円から1,498,538千円へ減少した。繰延税金資産の回収可能性に関する見積りリスクは継続している。 - FY2025First statedAnnual report
「Recognition of deferred tax assets is estimated based on the timing and amount of taxable income generated under future business plans. These estimates may be affected by changes in uncertain future economic conditions. If the timing or amount of taxable income actually generated differs from the estimates, the amount of deferred tax assets in the consolidated financial statements for the following fiscal year could be materially affected.」
Against deferred tax assets of ¥855,008 thousand and tax loss carryforwards of ¥3,114,891 thousand, discloses that estimates of the timing and amount of future taxable income could materially affect deferred tax assets.