Higher Tax Burden Following Utilization of Tax Loss Carryforwards
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
11 other companies' latest entry also says "Dropped".
- FY2025DroppedAnnual reportThe risk of a higher tax burden resulting from the utilization of tax loss carryforwards, which had been disclosed through the previous fiscal year, is not included among the business risks for the current fiscal year.
- FY2024RestatedAnnual report
「As of the end of the fiscal year, tax loss carryforwards existed for tax purposes.」
The company continues to disclose the risk of higher future tax burdens resulting from the utilization of tax loss carryforwards and other factors. - FY2023RestatedAnnual report
「As of the end of the fiscal year, tax loss carryforwards existed for tax purposes. If the Company's performance continues to progress favorably and the tax loss carryforwards are utilized, or if tax law amendments eliminate the deduction of taxable income using tax loss carryforwards, corporate income taxes, inhabitant taxes and enterprise taxes based on the standard tax rates will be recognized, which may affect the Company's operating results and financial position.」
The company continues to disclose the risk of higher future tax burdens resulting from the utilization of tax loss carryforwards and other factors. - FY2022First statedAnnual report
「As of the end of the fiscal year, tax loss carryforwards existed for tax purposes. If the Company's performance continues to progress favorably and the tax loss carryforwards are utilized, or if tax law amendments eliminate the deduction of taxable income using tax loss carryforwards, corporate income taxes, inhabitant taxes and enterprise taxes based on the standard tax rates will be recognized, which may affect the Company's operating results and financial position.」
The company identifies the possibility of higher future corporate taxes and other taxes resulting from the utilization of tax loss carryforwards or tax law amendments as a new risk.