New Japan Chemical (4406) · RiskRestated
Recoverability of Deferred Tax Assets
First written in FY2025. 1 of 2 entries say "Restated". 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 331 companies write about · 326 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 16 of 55 companies on the "Worse" side.
74 other companies' latest entry also says "Restated".
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 333 threads.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「If foreign exchange rates and naphtha prices rise, or if the sales volume or selling prices of merchandise and finished goods decline or fall, estimated future taxable income may decrease, potentially resulting in the reversal of deferred tax assets.」
The company continues to identify risks related to the recoverability of deferred tax assets, with foreign exchange rates, naphtha prices, sales volume, and selling prices as key sources of uncertainty. - FY2025First statedAnnual report
「If foreign exchange rates and naphtha prices rise, or if the sales volume or selling prices of merchandise and finished goods decline or fall, estimated future taxable income may decrease, potentially resulting in the reversal of deferred tax assets.」
The company describes the risk of reversals due to changes in assumptions regarding the recoverability of deferred tax assets, using foreign exchange rates, naphtha prices, sales volume, and selling prices as key assumptions.