Recognition of deferred tax assets and estimation of recoverability
First written in FY2021. . Latest entry: FY2024-Q3.
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- FY2024-Q3Updated deferred income tax expenseAnnual report
「Deferred income tax expense 583 △ 3,586」
Deferred income tax expense for the cumulative third quarter was a negative ¥3.586 million, compared with ¥583 thousand in the same period of the previous year. - FY2023-Q3Updated deferred income tax expenseAnnual report
「Deferred income tax expense 600,863 583」
Deferred income tax expense for the cumulative third quarter was disclosed as ¥583 thousand, a substantial decrease from ¥600.863 million in the cumulative third quarter of the previous year. - FY2022-Q3Updated cumulative deferred income tax expenseAnnual report
「In addition, the Company recognized ¥600 million in deferred income tax expense, including the write-off of deferred tax assets. As a result, quarterly net income was ¥930 million, compared with a quarterly net loss of ¥1,031 million in the same period of the previous year.」
Deferred income tax expense of ¥600 million was recognized, mainly due to the write-off of deferred tax assets, resulting in quarterly net income of ¥930 million. - FY2022-Q2Updated deferred income tax expense and the balance of deferred tax assetsAnnual report
「The Company decided to write off its deferred tax assets and recognized ¥607 million in deferred income tax expense, among other items. As a result, quarterly net income was ¥1,052 million, compared with a quarterly net loss of ¥802 million in the same period of the previous year.」
The balance of deferred tax assets was zero at the end of the second quarter, and ¥607.888 million was recognized in deferred income tax expense. Including gains on the sale of fixed assets and other items, quarterly net income was ¥1,052 million. - FY2022-Q1Deferred tax assets written offAnnual report
「Gains on the sale of owned assets were recognized as extraordinary income. In addition, after considering the recoverability of deferred tax assets in light of future business performance, the Company decided to write off the deferred tax assets and recognized ¥590 million in deferred income tax expense. As a result, quarterly net income was ¥1,383 million, compared with a quarterly net loss of ¥558 million in the same period of the previous year.」
The deferred tax assets of ¥581.831 million recognized in the previous fiscal year were written off, and ¥590 million was recognized in deferred income tax expense. Quarterly net income, including gains on the sale of fixed assets and other items, was ¥1,383 million. - FY2021First statedAnnual report
「Deferred tax assets ¥581.831 million」
Deferred tax assets of ¥581.831 million were recognized, and the assessment of their recoverability based on estimates of taxable income and other factors from the following fiscal year onward was disclosed as a significant accounting estimate.