Application of Disclosures Concerning Accounting Estimates
First written in FY2021. . Latest entry: FY2026.
12 other companies' latest entry also says "Other".
- FY2026Increase in deferred tax assets and specification of key assumptionsAnnual report
「Estimates of future taxable income are based on business plans. In preparing the business plans, certain assumptions are made regarding the revenue per unit generated by the content offered, the number of users or units sold, and the timing of content offerings.」
Deferred tax assets increased from ¥694.560 million in the previous fiscal year to ¥729.200 million. Revenue per unit, the number of users or units sold, and the timing of content offerings were disclosed as key assumptions underlying the recoverability assessment. - FY2025Increase in deferred tax assets and continued use of key assumptionsAnnual report
「Deferred tax assets ¥556.726 million ¥694.560 million. Estimates of future taxable income are based on business plans. In preparing the business plans, certain assumptions are made regarding the number and timing of content offerings.」
Deferred tax assets increased from ¥556.726 million in the previous fiscal year to ¥694.560 million, and the Company continued to disclose that business plans, the number of content offerings and their timing are used to assess recoverability. - FY2023Disclosure of deferred tax assets and key assumptionsAnnual report
「The Group determines the recoverability of deferred tax assets based on taxable income before adjustments for temporary differences and other items, taking into account its earnings capacity. Estimates of future taxable income are based on business plans. In preparing the business plans, certain assumptions are made regarding the number and timing of content offerings.」
Recorded deferred tax assets of ¥488.479 million and disclosed the business plans, number of content offerings and timing assumptions used to determine recoverability. - FY2021First statedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates was applied from the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes concerning significant accounting estimates are included in the consolidated financial statements.」
Applied the Accounting Standard for Disclosure of Accounting Estimates to the consolidated financial statements for the current fiscal year-end and disclosed notes on the recoverability of deferred tax assets.