Recoverability of Tax Loss Carryforwards and Deferred Tax Assets
First written in FY2022. 3 of 6 entries say "Worsened", first in FY2023. Latest entry: FY2026.
Gunosy moved to the "Worse" side of this theme in 2023, the same year as the typical company in this theme.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
32 other companies' latest entry also says "Other".
- FY2026Deferred tax assets increased; partially recoverableAnnual report
「Deferred tax assets ¥137 million」
Deferred tax assets increased from ¥74 million in the previous fiscal year to ¥137 million. Of the ¥503 million in tax loss carryforwards, ¥28 million was determined to be recoverable through future taxable income. - FY2025WorsenedAnnual report
「Tax loss carryforwards ¥459 million Valuation allowance ¥459 million」
Tax loss carryforwards increased from ¥413 million in the previous fiscal year to ¥459 million, and a valuation allowance was recognized for the full amount. - FY2024WorsenedAnnual report
「Deferred tax assets ¥62 million Tax loss carryforwards ¥413 million Valuation allowance ¥413 million」
Tax loss carryforwards increased from ¥352 million in the previous fiscal year to ¥413 million, and a valuation allowance was recognized for the full amount. - FY2023WorsenedAnnual report
「Deferred tax assets ¥241 million ¥18 million」
Deferred tax assets decreased from ¥241 million in the previous fiscal year to ¥18 million, and a full valuation allowance was recognized against tax loss carryforwards of ¥352 million. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
No material changes have been made since the previous fiscal year to the accounting estimates or their underlying assumptions. - FY2022First statedAnnual report
「In our Group's future business plans, we use the number of daily active users (DAU) and revenue per user (revenue divided by DAU) in our main business, the media business, as key assumptions.」
The recoverability of deferred tax assets of ¥241 million was identified as a risk related to accounting estimates, with future taxable income, DAU and revenue per user serving as key assumptions.