Tax Loss Carryforwards and Future Tax Burden
First written in FY2022. 3 of 8 entries say "Materialised", first in FY2023-Q3. Latest entry: 2026-09-10.
Moi moved to the "Worse" side of this theme in 2022, 2 years before the typical company in this theme (2024).
The whole theme swung hardest in 2026: 29 of 59 companies on the "Worse" side.
32 other companies' latest entry also says "Worsened".
- 2026-09-10WorsenedEarnings presentation materials
「繰延税金資産の回収可能性を適正かつ合理的に見積もるための時間を要するため、当期純利益は未定。」
繰延税金資産の回収可能性の見積もりを理由に、通期の当期純利益予想を未定としている。 - FY2026WorsenedAnnual report
「Tax loss carryforwards: ¥18.466 million」
Tax loss carryforwards of ¥18.466 million, which had not remained in the previous fiscal year, were recognized, and factors related to future tax burdens and the recoverability of deferred tax assets were again disclosed. - 2026-03-11MaterialisedRevisions to earnings forecasts
「Based on the fiscal year ended January 2026 and subsequent earnings trends, we examined the recoverability of deferred tax assets. As a result, during the fiscal year ended January 2026, we reversed ¥1 million in deferred tax assets and recorded ¥1 million in income taxes—deferred.」
The examination of deferred tax asset recoverability resulted in an actual reversal and recognition of deferred income taxes. - FY2025MitigatedAnnual report
「This was due to an increase in corporate income taxes and a decrease in deferred income tax expense as the tax loss carryforwards were utilized.」
No tax loss carryforwards remained at the end of the fiscal year, and corporate income taxes increased as the tax loss carryforwards were utilized. The balance of tax losses that could give rise to future tax burdens has declined and been eliminated. - FY2024MitigatedAnnual report
「At the end of the fiscal year, the Company had tax loss carryforwards of ¥105 million.」
Tax loss carryforwards declined from the previously reported ¥487 million to ¥105 million, and deferred tax assets of ¥108.877 million were recognized. Meanwhile, the risk of future tax burdens when the tax losses are utilized remains. - FY2023MaterialisedAnnual report
「Deferred tax assets totaled ¥62.459 million, down 31.6% year on year, and deferred income tax expense of ¥28.828 million was recognized as a result.」
A review of the recoverability of deferred tax assets resulted in a lower balance and recognition of deferred income tax expense of ¥28.828 million. - FY2023-Q3MaterialisedAnnual report
「Based on the outlook for future results, we reviewed the recoverability of deferred tax assets and decided to write off the entire balance of ¥91.288 million.」
As a result of reviewing the recoverability of deferred tax assets based on the outlook for results, the full amount of ¥91.288 million was written off. - FY2022First statedAnnual report
「At the end of the fiscal year, tax loss carryforwards totaled ¥487 million.」
Indicated that, if the tax loss carryforwards are eliminated, corporate income taxes at the standard tax rate will be recognized, potentially affecting net income or loss and cash flow.