Risk of Tax Loss Carryforwards Expiring
First written in FY2023. 2 of 4 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There were no new business risks or material changes to the business risks described in the annual securities report for the prior fiscal year during the interim consolidated accounting period.」
No new risks or material changes were reported regarding expiration of tax loss carryforwards. - FY2025Tax loss carryforwards quantifiedAnnual report
「Tax loss carryforwards: ¥605,123 thousand」
Tax loss carryforwards of ¥605,123 thousand were disclosed, with a valuation allowance recorded for the full amount. - FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes were reported in the risk of expiration of tax loss carryforwards. - FY2023First statedAnnual report
「If tax loss carryforwards expire at the end of their carryforward period, the resulting increase in the corporate tax burden may affect the Group’s financial position, operating results and cash flows.」
The Company disclosed the possibility of higher corporate taxes when tax loss carryforwards expire.