Zeria Pharmaceutical (4559) · RiskRestated
Recoverability Risk for Deferred Tax Assets
First written in FY2017. 1 of 2 entries say "Restated". Latest entry: FY2019.
2entries
3years
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 319 companies write about · 315 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 61 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 321 threads.Full recordFilings, disclosures and news, newest first
- FY2019RestatedAnnual report
「In recognizing deferred tax assets, our group carefully examines their recoverability based on the adequacy of taxable income supported by future earnings capacity and future taxable temporary differences, among other factors.」
The company continues to pursue a policy of carefully examining the recoverability of deferred tax assets based on future earnings capacity and other factors. - FY2017First statedAnnual report
「In recognizing deferred tax assets, our group carefully examines their recoverability based on the adequacy of taxable income supported by future earnings capacity and future taxable temporary differences, among other factors.」
The company identifies the recoverability of deferred tax assets, based on assumptions including future earnings capacity and taxable income, as a significant accounting estimate.