Decision and Details
20th Annual General Meeting of ShareholdersRecognition of deferred tax assets on a consolidated basis
The recoverability of deferred tax assets was carefully reviewed because the deduction limit for tax loss carryforwards changed following a reduction in capital. The reduction in capital was intended to strengthen the financial position, improve operating efficiency, and secure flexibility and agility in future capital policy.
¥840.653 million in deferred tax assets was additionally recognized, with the same amount recognized as a deferred income tax benefit.
| Item | Details |
|---|---|
| Matter Covered | Recognition of deferred tax assets on a consolidated basis |
| Decision-Making Body | 20th Annual General Meeting of Shareholders |
| Decision Date | 25 June 2026 |
| Implementation Date | The capital reduction took effect on 28 July 2026 (actual). Deferred tax assets were additionally recognized in the consolidated accounting period for the first quarter of the fiscal year ending March 2027 (actual). |
| Period Covered | The consolidated accounting period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026) |
| Amount | Deferred tax assets: ¥840.653 million; deferred income tax benefit: ¥840.653 million |
| Impact on Business Performance | ¥840.653 million in deferred tax assets was additionally recognized, with the same amount recognized as a deferred income tax benefit. |
| Reason | The recoverability of deferred tax assets was carefully reviewed because the deduction limit for tax loss carryforwards changed following a reduction in capital. The reduction in capital was intended to strengthen the financial position, improve operating efficiency, and secure flexibility and agility in future capital policy. |
Items this document does not state (4)
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The reasons the company gives
The company's own explanation, not something inferred from the numbers.The consolidated subsidiary carefully reviewed the recoverability of its deferred tax assets because the deduction limit for tax loss carryforwards changed following a reduction in capital. The reduction in capital itself was intended to strengthen the financial position, improve operating efficiency, and secure flexibility and agility in future capital policy.