Risk Regarding the Recoverability of Deferred Tax Assets
First written in FY2024. 1 of 2 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「If it becomes necessary to revise estimated taxable income because business-plan targets are not achieved, or if tax laws change in a way that alters tax rates, deferred tax assets could be reduced and the Group’s financial position and operating results could be affected.」
The company continues to recognize the risk of reducing deferred tax assets because of changes in estimated taxable income or tax laws. - FY2024First statedAnnual report
「If it becomes necessary to revise estimated taxable income because business-plan targets are not achieved, or if tax laws change in a way that alters tax rates, deferred tax assets could be reduced and our financial position and operating results could be affected.」
The company discloses the risk of reducing deferred tax assets because of changes in estimated taxable income or tax laws.