Dijet Industrial (6138) · RiskDropped
Deferred Tax Asset and Impairment Estimates Based on the Assumption That COVID-19 Will Subside
First written in FY2022. 1 of 2 entries say "Dropped", first in FY2026. Latest entry: FY2026.
2entries
5years
0from disclosures
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Accounting Estimates Based on Assumptions Regarding COVID-19A theme 597 companies write about · 468 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 600 threads.Full recordFilings, disclosures and news, newest first
- FY2026DroppedAnnual report
「The key assumptions in the business plan include, for sales, past actual results, increases and decreases based on the current order backlog and economic conditions, and demand forecasts for new products based on customer needs.」
The estimate of deferred tax assets no longer contains a specific reference to the assumption that COVID-19 will subside in the short term, instead relying on general business plan assumptions regarding the order backlog, economic conditions and demand for new products. - FY2022First statedAnnual report
「Taxable income for the following consolidated fiscal year and beyond is estimated based on a business plan prepared under the assumption that the impact of COVID-19 on the company’s performance will subside in the short term as vaccination becomes more widespread.」
The assumption that COVID-19 will subside in the short term is used to assess the recoverability of deferred tax assets and impairment of fixed assets, and the impact of changes in future economic conditions on these estimates is disclosed.