Impact on Tax Burden, Profit and Cash Flow from the Expiration of Tax Loss Carryforwards at Subsidiaries
First written in FY2017. 1 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
6 other companies' latest entry also says "Other".
- FY2025Tax loss carryforwards recorded againAnnual report
「Tax loss carryforwards ― ¥ million 89 ¥ million」
In FY2025, the Company disclosed tax loss carryforwards of ¥89 million and recorded a valuation allowance of ¥85 million. - FY2020MitigatedAnnual report
「Current consolidated fiscal year There are no applicable matters.」
The Company disclosed that there was no relevant item in the current fiscal year concerning deferred tax assets relating to tax loss carryforwards of ¥22 million recorded in the previous fiscal year. - FY2019RestatedAnnual report
「The Company has recorded deferred tax assets of ¥22 million for tax loss carryforwards of ¥22 million, calculated by applying the statutory effective tax rate.」
For tax loss carryforwards arising from 株式会社ろく, the Company recorded deferred tax assets of ¥22 million and determined that they were recoverable based on expected future taxable income and other factors. - FY2017First statedAnnual report
「株式会社ろく, a subsidiary of the Company, currently has tax loss carryforwards. If the Group’s business performance progresses in line with its business plan and it can no longer deduct taxable income using these tax loss carryforwards, corporate tax, inhabitant tax, and enterprise tax based on the normal tax rates will be recorded. This could affect net income or net loss attributable to owners of the parent and cash flow.」
The Company newly describes the risk of increased tax expense if deductions from taxable income using the tax loss carryforwards of 株式会社ろく become unavailable in the future.