Tax Burden Risk from the Elimination of Tax Loss Carryforwards
First written in FY2022. 1 of 4 entries say "Worsened", first in FY2023. Latest entry: FY2025.
tripla moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
1 other company's latest entry also says "Reframed".
- FY2025ReframedAnnual report
「We recognize deferred tax assets related to tax-related temporary differences, including tax loss carryforwards. Changes in expected future taxable income or tax-law amendments could change the assessment of recoverability, resulting in changes in deferred income taxes through the recognition or reversal of valuation allowances and affecting net income.」
The risk has been reframed from the tax burden arising when tax loss carryforwards are utilized to a broader tax-effect risk involving recoverability of deferred tax assets, valuation allowances and tax-law amendments. - FY2024RestatedAnnual report
「As of the end of the fiscal year ended October 2024, we had tax loss carryforwards.」
Tax loss carryforwards remain in existence, and the company continues to assess as high the possibility that corporate taxes and other taxes will affect net income and cash flow when they are utilized. - FY2023WorsenedAnnual report
「We recognize that the possibility of this risk materializing is high.」
The company assessed the likelihood of the tax burden arising from utilization of tax loss carryforwards as high. - FY2022First statedAnnual report
「As of the end of the fiscal year ended October 2022, we had tax loss carryforwards. If these are utilized as our operating results improve, corporate, local and enterprise taxes based on normal tax rates will be recognized, which could affect net income and cash flow.」
The company disclosed tax loss carryforwards and the risk that corporate taxes and other taxes would be recognized when they are utilized.