Recoverability risk for deferred tax assets
First written in FY2018. 5 of 10 entries say "Restated". Latest entry: FY2026.
Clip moved to the "Worse" side of this theme in 2025, 2 years after the typical company in this theme (2023).
The whole theme swung hardest in 2024: 9 of 17 companies on the "Worse" side.
5 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Deferred tax assets: ¥43,008 thousand; ¥218 thousand; subtotal of valuation allowance: △¥132,001 thousand; △¥163,444 thousand」
Deferred tax assets fell sharply from ¥43,008 thousand in the previous fiscal year to ¥218 thousand, while the subtotal of the valuation allowance increased from ¥132,001 thousand to ¥163,444 thousand. The Company continues to disclose the risk that uncertainty regarding future taxable income may affect the amounts recognized. - 2026-05-14WorsenedFinancial results
「Deferred tax assets 43,008 218」
Deferred tax assets declined from ¥43.008 million in the previous fiscal year to ¥218 thousand, substantially reducing the amount recognized in relation to recoverability. - FY2025Decrease in deferred tax assets and increase in valuation allowanceAnnual report
「The timing and amount of taxable income may be affected by fluctuations in uncertain future economic conditions, and if the actual timing and amount differ from the estimates, they may have a material impact on the consolidated financial statements for the following consolidated fiscal year.」
Deferred tax assets decreased from ¥65,000 thousand in the previous fiscal year to ¥43,008 thousand, while the subtotal of the valuation allowance increased from ¥84,647 thousand to ¥132,001 thousand. The Company has disclosed the risk related to uncertainty regarding future taxable income and changes in the amounts recognized. - FY2024RestatedAnnual report
「The timing and amount of taxable income may be affected by fluctuations in uncertain future economic conditions, and if the actual timing and amount differ from the estimates, they may have a material impact on the consolidated financial statements for the following consolidated fiscal year.」
The Company has reiterated that uncertainty regarding the timing and amount of future taxable income may affect the amount of deferred tax assets recognized in the following fiscal year. - FY2022RestatedAnnual report
「The timing and amount of taxable income may be affected by fluctuations in uncertain future economic conditions, and if the actual timing and amount differ from the estimates, they may have a material impact on the amounts recognized in the consolidated financial statements for the following consolidated fiscal year.」
The Company has reiterated that uncertainty regarding the timing and amount of future taxable income may affect the amount of deferred tax assets recognized in the following fiscal year. - FY2021RestatedAnnual report
「The timing and amount of taxable income may be affected by fluctuations in uncertain future economic conditions, and if the actual timing and amount differ from the estimates, they may have a material impact on the amounts recognized in the consolidated financial statements for the following consolidated fiscal year.」
The Company has reiterated that uncertainty regarding the timing and amount of future taxable income may affect the amount of deferred tax assets recognized in the following fiscal year. - FY2021-Q3Deferred tax asset estimates reflecting assumptions regarding COVID-19Annual report
「The accounting estimates for the current consolidated fiscal year, including the recoverability of deferred tax assets and the determination of fixed-asset impairment, are based on forecast figures that incorporate this assumption.」
The estimate of the recoverability of deferred tax assets reflects the assumption that the impact of COVID-19 will gradually diminish toward the end of the fiscal year. - FY2020RestatedAnnual report
「If it is determined that all or part of deferred tax assets cannot be realized in the future, the adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」
The Company has reiterated the risk concerning the recoverability of deferred tax assets based on future taxable income and tax planning. - FY2019RestatedAnnual report
「If it is determined that all or part of deferred tax assets cannot be realized in the future, the adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」
The Company has reiterated the risk concerning the recoverability of deferred tax assets based on future taxable income and tax planning. - FY2018First statedAnnual report
「If it is determined that all or part of deferred tax assets cannot be realized in the future, the adjustment to deferred tax assets is recognized as an expense in the period in which that determination is made.」
The Company has disclosed the possibility of recognizing an adjustment to deferred tax assets as an expense based on an assessment of recoverability using future taxable income and tax planning.