Tax Burden from the Utilization of Tax Loss Carryforwards
First written in FY2020. 9 of 10 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or material changes regarding the tax burden risk arising from the utilization of tax loss carryforwards. - FY2024RestatedAnnual report
「At the end of the fiscal year ended June 2024, the Group had tax loss carryforwards.」
It continues to identify the potential occurrence of corporate taxes and other taxes following the utilization of tax loss carryforwards and the potential impact on cash flow. - FY2024-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there have been no new occurrences or material changes regarding the tax burden risk arising from the utilization of tax loss carryforwards. - FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there have been no new occurrences or material changes regarding the tax burden risk arising from the utilization of tax loss carryforwards. - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there have been no new occurrences or material changes regarding the tax burden risk arising from the utilization of tax loss carryforwards. - FY2023-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there have been no new occurrences or material changes regarding the tax burden risk arising from the utilization of tax loss carryforwards. - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there have been no new occurrences or material changes regarding the tax burden risk arising from the utilization of tax loss carryforwards. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that there have been no new occurrences or material changes regarding the tax burden risk arising from the utilization of tax loss carryforwards. - FY2021RestatedAnnual report
「At the end of the fiscal year ended June 2021, the Group had tax loss carryforwards.」
It continues to identify the potential occurrence of corporate taxes and other taxes following the utilization of tax loss carryforwards and the potential impact on net income or loss and cash flow. - FY2020First statedAnnual report
「At the end of the fiscal year ended June 2020, the Group had tax loss carryforwards. If these tax loss carryforwards are utilized as the Group's business performance improves, corporate tax, inhabitants' tax and enterprise tax will be recorded at the standard tax rates, which may affect net income or loss and cash flow.」
It describes the possibility of taxation at the standard tax rates following the utilization of tax loss carryforwards and the potential impact on net income or loss and cash flow.