note (5243) · RiskRestated
Tax burden risk associated with the elimination of tax loss carryforwards
First written in FY2022. 1 of 2 entries say "Restated". Latest entry: FY2024.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Increase in corporate tax burden due to the disallowance and reversal of tax loss carryforwardsA theme 125 companies write about · 125 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 28 of 54 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 125 companies compared. The sentences above are computed from all 125.Full recordFilings, disclosures and news, newest first
- FY2024RestatedAnnual report
「As of the end of the consolidated fiscal year under review, tax loss carryforwards existed for tax purposes.」
The company continues to disclose the risk of an increased tax burden due to the utilization of tax loss carryforwards. - FY2022First statedAnnual report
「As of the end of the fiscal year under review, tax loss carryforwards existed for tax purposes. If the company's performance progresses favorably relative to its business plan and the tax loss carryforwards are utilized, corporate, inhabitant, and enterprise taxes will be recognized at the statutory tax rates, which could affect the company's operating results and cash flow.」
The likelihood is assessed as high, the possible timing as within several years, and the degree of impact as low.