Risk of Reversing Deferred Tax Assets
First written in FY2020. 11 of 12 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If estimates of future taxable income change because of deterioration in business conditions or if tax laws are amended, including changes in tax rates, deferred tax assets may need to be reversed.」
将来課税所得の見積り変動や税制改正による繰延税金資産取崩しリスクを継続して認識している。 - FY2025-H1RestatedAnnual report
「No new business or other risks arose during the six months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しリスクについて、新たな発生や重要な変更はないとしている。 - FY2024RestatedAnnual report
「If estimates of future taxable income change because of deterioration in business conditions or if tax laws are amended, including changes in tax rates, deferred tax assets may need to be reversed.」
将来課税所得の見積り変動や税制改正による繰延税金資産取崩しリスクを継続して認識している。 - FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しリスクについて、新たな発生や重要な変更はないとしている。 - FY2023-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しリスクについて、新たな発生や重要な変更はないとしている。 - FY2022RestatedAnnual report
「If estimates of future taxable income change because of deterioration in business conditions or if tax laws are amended, including changes in tax rates, deferred tax assets may need to be reversed.」
将来課税所得の見積り変動や税制改正による繰延税金資産取崩しリスクを継続して認識している。 - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the first nine months of the current consolidated fiscal year. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
繰延税金資産の取崩しリスクについて、新たな発生や重要な変更はないとしている。 - FY2022-Q2RestatedAnnual report
「No new business or other risks arose during the first half of the current consolidated fiscal year. In addition, no material changes have occurred in the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しリスクについて、新たな発生や重要な変更はないとしている。 - FY2021-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しリスクについて、新たな発生や重要な変更はないとしている。 - FY2021-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しリスクについて、新たな発生や重要な変更はないとしている。 - FY2021-Q1RestatedAnnual report
「During the current first-quarter consolidated cumulative period, no new business or other risks arose. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しリスクについて、新たな発生や重要な変更はないとしている。 - FY2020First statedAnnual report
「If estimates of future taxable income change because of deterioration in business conditions or if tax laws are amended, including changes in tax rates, deferred tax assets may need to be reversed.」
The company first disclosed the risk that deferred tax assets may need to be reversed because estimates of future taxable income change or tax laws are amended.