Impact of Eliminating Tax Loss Carryforwards on Tax Burden and Cash Flow
First written in FY2023. 2 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
6 other companies' latest entry also says "Other".
- FY2025Explicit disclosure of declining tax loss carryforwards and deferred tax asset riskAnnual report
「Tax loss carryforwards (Note) 2 ¥87.795 million ¥54.363 million」
Tax loss carryforwards decreased from ¥87.795 million in the previous fiscal year to ¥54.363 million. In addition to the tax burden when the loss is utilized, the company explicitly disclosed the risk of reversing deferred tax assets due to changes in estimates of future taxable income. - FY2025-H1RestatedAnnual report
「During the interim accounting period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
There have been no material changes to the risk of the impact of eliminating tax loss carryforwards on tax expense and cash flow. - FY2024Decrease in tax loss carryforwardsAnnual report
「Tax loss carryforwards (Note) ¥108.402 million ¥87.795 million」
Tax loss carryforwards decreased from ¥108.402 million to ¥87.795 million. The risk of higher tax expense and an impact on cash flow when the tax loss carryforwards are utilized remains. - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
There have been no material changes to the risk of the impact of eliminating tax loss carryforwards on tax expense and cash flow. - FY2023First statedAnnual report
「At the end of the current fiscal year, the company has tax loss carryforwards. If the company's performance continues to progress favorably and the tax loss carryforwards are eliminated, or if tax law amendments mean that deductions from taxable income using tax loss carryforwards are no longer permitted, corporate tax, inhabitant tax and enterprise tax will be recognized at the normal tax rates, which could affect net income or loss and cash flow.」
The company disclosed tax loss carryforwards of ¥108.402 million and the corporate tax burden that would arise when they are utilized as a new risk.