Risk of Future Tax Burden from Tax Loss Carryforwards
First written in FY2017. 4 of 8 entries say "Worsened", first in FY2020. Latest entry: FY2026.
ReproCELL moved to the "Worse" side of this theme in 2020, 4 years before the typical company in this theme (2024).
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
31 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Tax loss carryforwards: ¥1,808.872 million」
Tax loss carryforwards increased from ¥1,588.399 million in the previous fiscal year to ¥1,808.872 million, numerically increasing the risk of an impact on future taxable income, corporate tax expense and other items. - FY2025MitigatedAnnual report
「Tax loss carryforwards (Note): ¥1,588.399 million」
Tax loss carryforwards decreased from ¥1,634.314 million in the previous fiscal year to ¥1,588.399 million. The risk of an impact on future taxable income, corporate tax expense and other items remains, but the balance has narrowed numerically. - FY2024MitigatedAnnual report
「Tax loss carryforwards: ¥1,634.314 million」
Tax loss carryforwards decreased from ¥1,736.886 million in the previous fiscal year to ¥1,634.314 million. The risk of an impact on future taxable income, corporate tax expense and other items remains, but the balance has narrowed numerically. - FY2023WorsenedAnnual report
「Tax loss carryforwards: ¥1,736.886 million」
Tax loss carryforwards increased from ¥1,651.800 million in the previous consolidated fiscal year to ¥1,736.886 million. The risk of an impact on future taxable income, corporate tax expense, profit and cash flow has increased numerically. - FY2021WorsenedAnnual report
「Tax loss carryforwards: ¥1,475.976 million」
Tax loss carryforwards increased from ¥1,243.859 million in the previous fiscal year to ¥1,475.976 million, numerically increasing the risk of an impact on future taxable income, corporate tax expense and other items. - FY2020WorsenedAnnual report
「Tax loss carryforwards: ¥1,243.859 million」
The amount of tax loss carryforwards increased from ¥1,025.034 million in the previous fiscal year to ¥1,243.859 million. The Company continues to disclose the risk of an impact on future taxable income, corporate tax expense and other items. - FY2018RestatedAnnual report
「The Company currently has tax loss carryforwards.」
The Company reiterated the risk that tax loss carryforwards may affect future taxable income, corporate tax expense, profit and cash flow. - FY2017First statedAnnual report
「The Company currently has tax loss carryforwards. If, as a result of progress under its business plan and improved business performance, the Company becomes unable to deduct the tax loss carryforwards from taxable income, corporate tax, inhabitant tax and enterprise tax based on the normal tax rates will be recorded. This may affect net income or net loss attributable to owners of the parent and cash flow.」
The Company disclosed the existence of tax loss carryforwards and their potential impact on future tax expense, profit and cash flow if the deductions become unavailable.