Recoverability of Deferred Tax Assets
First written in FY2021. 3 of 9 entries say "Materialised", first in FY2022-Q1. Latest entry: 2026-08-13.
Japan Insulation moved to the "Worse" side of this theme in 2021, 3 years before the typical company in this theme (2024).
The whole theme swung hardest in 2026: 2 of 7 companies on the "Worse" side.
0 other companies' latest entry also says "Other".
- 2026-08-13OtherResults
「繰延税金資産が11,572千円減少し」
繰延税金資産は前年度末の54,025千円から42,453千円へ減少した。 - FY2026Update to Deferred Tax Asset BalanceAnnual report
「Net deferred tax assets ¥90.046 million ¥54.025 million」
Net deferred tax assets decreased from ¥90.046 million at the end of the previous fiscal year to ¥54.025 million. The disclosure concerning the risk of reassessing recoverability continues. - 2026-05-13WorsenedResults
「繰延税金資産 90,046 54,025」
繰延税金資産純額が90,046千円から54,025千円へ減少した。 - FY2025MitigatedAnnual report
「Net deferred tax assets ¥52.966 million ¥90.046 million」
Net deferred tax assets increased from ¥52.966 million to ¥90.046 million. Although the disclosure of recoverability risk continues, the balance at the end of the period improved. - FY2024RestatedAnnual report
「If factors arise that affect the estimate of taxable income, the recoverable amount will be reassessed and deferred tax assets will be adjusted, which may cause net income or loss for the period to fluctuate.」
The disclosure continues to address the risk concerning the recoverability of deferred tax assets and the potential for fluctuations in performance. - FY2023MaterialisedAnnual report
「Net deferred tax assets decreased from ¥109.076 million to ¥67.139 million.」
The valuation allowance for the recoverability of deferred tax assets increased, reducing net deferred tax assets. - FY2022MaterialisedAnnual report
「Net deferred tax assets decreased from ¥257.540 million to ¥109.076 million.」
The valuation allowance for the recoverability of deferred tax assets increased, reducing net deferred tax assets. - FY2022-Q1MaterialisedAnnual report
「Following a review of the recoverability of deferred tax assets, including the partial write-down of deferred tax assets, an adjustment of ¥101.990 million to income taxes was recorded for the cumulative period through the first quarter.」
The review of the recoverability of deferred tax assets resulted in an actual partial write-down, and an adjustment of ¥101.990 million to income taxes was recorded. - FY2021First statedAnnual report
「If factors arise that affect estimates of taxable income, the recoverability of deferred tax assets will be reassessed and the deferred tax assets adjusted, potentially causing fluctuations in net income and affecting the Company's financial position and operating results.」
The recoverability of deferred tax assets was presented as a standalone business risk for the first time.