Recognition of deferred income tax expense (loss)
LIBERTA CO.,LTD. (the Company)
Because, in light of the outlook for future business performance, we carefully considered reviewing the recoverability of deferred tax assets and the company classification under tax-effect accounting.
¥102 million (recognized in the consolidated financial statements as an income taxes adjustment loss arising from the reversal of deferred tax assets)
Third-quarter consolidated accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026)
Reflected in the full-year consolidated earnings forecast for the fiscal year ending December 2026
The impact of this matter on business performance has already been reflected in the full-year consolidated earnings forecast for the fiscal year ending December 2026
| Item | Details |
|---|---|
| Event name | Recognition of deferred income tax expense (loss) |
| Date of occurrence | Third-quarter consolidated accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026) |
| Subject Entity | LIBERTA CO.,LTD. (the Company) |
| Cause | Because, in light of the outlook for future business performance, we carefully considered reviewing the recoverability of deferred tax assets and the company classification under tax-effect accounting. |
| Amount of Impact on Business Performance | ¥102 million (recognized in the consolidated financial statements as an income taxes adjustment loss arising from the reversal of deferred tax assets) |
| Accounting period in which recognized | Third-quarter consolidated accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026) |
| Impact on Earnings Forecast | Reflected in the full-year consolidated earnings forecast for the fiscal year ending December 2026 |
| Outlook | The impact of this matter on business performance has already been reflected in the full-year consolidated earnings forecast for the fiscal year ending December 2026 |
Items this document does not state (17)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Because, in light of the outlook for future business performance, we carefully considered reviewing the recoverability of deferred tax assets and the company classification under tax-effect accounting.