Recoverability of Deferred Tax Assets
First written in FY2022. 2 of 3 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. Accordingly, changes in the conditions or assumptions underlying those estimates may affect the amount of deferred tax assets recognized.」
Continues to disclose the estimation risk related to recoverability of deferred tax assets; the amount recognized in the consolidated financial statements was ¥190.409 million. - FY2024RestatedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. Accordingly, changes in the conditions or assumptions underlying those estimates may affect the amount of deferred tax assets recognized.」
Continues to disclose the estimation risk related to recoverability of deferred tax assets; the amount recognized for the fiscal year was ¥83.999 million. - FY2022First statedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. Accordingly, changes in the conditions or assumptions underlying those estimates may affect the amount of deferred tax assets recognized.」
For the first time, identifies the potential impact of changes in assumptions underlying future taxable income estimates on the ¥51,413 thousand of deferred tax assets recognized.