Komori
D.I.System (4421) · RiskRestated

Recoverability of Deferred Tax Assets

First written in FY2018. 4 of 5 entries say "Restated". Latest entry: FY2024.

5entries
7years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY20242018: 12019: 120192020: 120202021: 020212022: 020222023: 120232024: 12024
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.

72 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 320 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2024RestatedAnnual report

    「If forecasts or assumptions regarding future taxable income change and it is determined that some or all of the deferred tax assets cannot be recovered, the Group's deferred tax assets will be reduced, which may consequently affect the Group's results of operations and financial position.」

    The risk relating to the recoverability of deferred tax assets remains. Deferred tax assets at the end of FY2024 amounted to ¥195.763 million.
  2. FY2023RestatedAnnual report

    「If forecasts or assumptions regarding future taxable income change and it is determined that some or all of the deferred tax assets cannot be recovered, the Group's deferred tax assets will be reduced, which may consequently affect the Group's results of operations and financial position.」

    The risk relating to the recoverability of deferred tax assets remains. Deferred tax assets at the end of the current fiscal year amounted to ¥185.920 million.
  3. FY2020RestatedAnnual report

    「If forecasts or assumptions regarding future taxable income change and it is determined that some or all of the deferred tax assets cannot be recovered, the Group's deferred tax assets will be reduced, which may consequently affect the Group's results of operations and financial position.」

    The risk relating to the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income remains.
  4. FY2019RestatedAnnual report

    「If forecasts or assumptions regarding future taxable income change and it is determined that some or all of the deferred tax assets cannot be recovered, the Group's deferred tax assets will be reduced, which may consequently affect the Group's results of operations and financial position.」

    The risk relating to the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income remains.
  5. FY2018First statedAnnual report

    「If forecasts or assumptions regarding future taxable income change and it is determined that some or all of the deferred tax assets cannot be recovered, the Group's deferred tax assets will be reduced, which may consequently affect the Group's results of operations and financial position.」

    The recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income is identified as a risk.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for D.I.System yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Recoverability of Deferred Tax Assets | D.I.System Co.,Ltd. (4421) | Komori