Premier Anti-Aging (4934) · RiskMitigated
Reversal of deferred tax assets based on business performance trends
First written in FY2024-Q2. 1 of 2 entries say "Materialised", first in FY2024-Q2. Latest entry: FY2025.
2entries
2years
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 318 companies write about · 314 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
20 other companies' latest entry also says "Mitigated".
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 320 threads.Full recordFilings, disclosures and news, newest first
- FY2025MitigatedAnnual report
「Deferred tax assets, net: ¥81 million」
Following the reversal of deferred tax assets in the previous fiscal year, the company recorded net deferred tax assets of ¥81 million in the current fiscal year based on future earnings capacity and its budget, and the valuation allowance also decreased. - FY2024-Q2MaterialisedAnnual report
「At the end of the second-quarter consolidated accounting period, the company reviewed the recoverability of its deferred tax assets in light of future business performance trends and other factors, and reversed ¥517 million in deferred tax assets, recording the same amount as adjustments to corporate income taxes and other taxes.」
A ¥517 million reversal of deferred tax assets actually occurred following a review of recoverability based on future business performance trends.