Recoverability Risk Relating to Deferred Tax Assets
First written in FY2021. 1 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
20 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Subtotal of valuation allowances △1,814,069」
The subtotal of valuation allowances decreased from ¥1,881,543 thousand in the previous fiscal year to ¥1,814,069 thousand, indicating a slight numerical decline in uncertainty regarding the recoverability of deferred tax assets. - FY2025WorsenedAnnual report
「Subtotal of valuation allowances (Note) 1 △1,326,251 △1,881,543」
The valuation allowance increased from ¥1,326 million in the previous fiscal year to ¥1,882 million, indicating a numerical increase in uncertainty regarding the recoverability of deferred tax assets. - FY2024RestatedAnnual report
「In estimating future taxable income, the Company considers past performance, tax planning and other factors, while assessments of future profitability are affected by market trends and other factors. If these circumstances change, the Company may recognize a material valuation allowance against deferred tax assets.」
The Company continues to disclose the risk to the recoverability of deferred tax assets arising from changes in future taxable income and profitability. - FY2021First statedAnnual report
「In estimating future taxable income, the Company considers past performance, tax planning and other factors, while assessments of future profitability are affected by market trends and other factors. If these circumstances change, the Company may recognize a material valuation allowance against deferred tax assets.」
For the first time, the Company has explicitly identified the possibility of recognizing a material valuation allowance against deferred tax assets due to changes in future taxable income and profitability as a risk related to significant accounting estimates.