Recoverability of Deferred Tax Assets
First written in FY2022. 5 of 6 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Deferred tax assets may be written down if the Company is unable to generate sufficient taxable income to determine that the deferred tax assets are recoverable.」
The Company is reaffirming the recoverability risk of deferred tax assets based on estimates of taxable income, the rate of drug price revisions and other factors. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company is reaffirming that there have been no material changes in the recoverability risk of deferred tax assets. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company is reaffirming that there have been no material changes in the recoverability risk of deferred tax assets. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company is reaffirming that there have been no material changes in the recoverability risk of deferred tax assets. - FY2023-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The Company is reaffirming that there have been no material changes in the recoverability risk of deferred tax assets. - FY2022First statedAnnual report
「Deferred tax assets may be written down if the Company is unable to generate sufficient taxable income to determine that the deferred tax assets are recoverable.」
The risk of writing down deferred tax assets if sufficient taxable income cannot be generated was disclosed independently for the first time as a business risk.