Recoverability of Deferred Tax Assets
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2023: 4 of 11 companies on the "Worse" side.
0 other companies' latest entry also says "Dropped".
- FY2026DroppedAnnual reportThe key accounting estimates for the fiscal year state that there are no applicable matters concerning the recoverability of deferred tax assets, and the previous risk explanation is not included.
- FY2025RestatedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, changes in the conditions or assumptions underlying those estimates could have a material impact on the amounts of deferred tax assets and deferred income taxes shown in the financial statements for the following fiscal year.」
The recoverability risk of deferred tax assets continues to be disclosed. Deferred tax assets increased from ¥23,000 thousand to ¥28,803 thousand. - FY2024First statedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, changes in the conditions or assumptions underlying those estimates could have a material impact on the amounts of deferred tax assets and deferred income taxes shown in the financial statements for the following fiscal year.」
The filing describes the potential impact of changes in estimates of future taxable income on deferred tax assets of ¥23,000 thousand for the fiscal year.