Increase in tax burden due to exhaustion of tax loss carryforwards and expiry of the carryforward period
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 28 of 57 companies on the "Worse" side.
6 other companies' latest entry also says "Other".
- FY2026Update to tax loss carryforwardsAnnual report
「Tax loss carryforwards - - - - 87,950 55,129 143,080」
Tax loss carryforwards were updated to ¥143.080 million, with a valuation allowance recognized for the entire amount. - FY2024RestatedAnnual report
「If tax loss carryforwards are eliminated, corporate income taxes and other taxes based on the normal tax rate will arise, potentially affecting the Group's operating results and other matters.」
The risk of a higher tax burden following the elimination or expiration of tax loss carryforwards has been reconfirmed. Tax loss carryforwards for tax purposes were updated to ¥367.5 million. - FY2021RestatedAnnual report
「If tax loss carryforwards are eliminated, corporate income taxes and other taxes based on the normal tax rate will arise, potentially affecting the Group's operating results and other matters.」
The risk of a higher tax burden following the elimination or expiration of tax loss carryforwards has been reconfirmed. - FY2020RestatedAnnual report
「If tax loss carryforwards are eliminated, corporate income taxes and other taxes based on the normal tax rate will arise, potentially affecting the Group's operating results and other matters.」
The risk of a higher tax burden following the elimination or expiration of tax loss carryforwards has been reconfirmed. - FY2019RestatedAnnual report
「If tax loss carryforwards are eliminated, corporate income taxes and other taxes based on the normal tax rate will arise, potentially affecting the Group's operating results and other matters.」
The risk of a higher tax burden following the elimination or expiration of tax loss carryforwards has been reconfirmed. - FY2018First statedAnnual report
「If tax loss carryforwards are eliminated, corporate income taxes and other taxes based on the normal tax rate will arise, potentially affecting the Group's operating results and other matters.」
The Company disclosed as a new risk the reduction in tax payments achieved through the use of tax loss carryforwards and the resulting tax burden at the normal tax rate after their elimination or expiration.