Recoverability of Deferred Tax Assets and Reliance on Future Earnings Plans
First written in FY2025. 1 of 2 entries say "Worsened", first in FY2026. Latest entry: FY2026.
Kusurinomadoguchi moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
16 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change and future taxable income declines, deferred tax assets may be reduced and tax expenses recognized.」
Deferred tax assets increased from ¥1,068,923 thousand to ¥1,631,758 thousand, increasing the potential monetary impact of changes in future profit plans and taxable-income estimates. - FY2025First statedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, if the conditions or assumptions underlying those estimates change and future taxable income declines, deferred tax assets may be reduced and tax expenses recognized.」
The company recognized deferred tax assets of ¥1,068,923 thousand and discloses the risk that recoverability depends on estimates of future taxable income based on the following year’s budget and the medium-term management plan.