Komori
Daikoku Denki (6430) · RiskDecrease in Deferred Tax Assets

Recoverability of Deferred Tax Assets and Write-Down Risk

First written in FY2018. 2 of 13 entries say "Restated". Latest entry: FY2026.

13entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2018 – FY20262018: 120182019: 120192020: 020202021: 120212022: 220222023: 320232024: 220242025: 220252026: 12026
Same theme, other companies
Reduction in deferred tax assets and increase in valuation allowance due to lower estimates of future taxable incomeA theme 67 companies write about · 67 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 17 of 45 companies on the "Worse" side.

11 other companies' latest entry also says "Other".

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 67 companies compared. The sentences above are computed from all 67.
Full recordFilings, disclosures and news, newest first
  1. FY2026Decrease in Deferred Tax AssetsAnnual report

    「Amount recognized in the consolidated financial statements for the current consolidated fiscal year: Deferred tax assets 863,420 567,594」

    Net deferred tax assets decreased from ¥863.420 million in the previous fiscal year to ¥567.594 million. The possibility of a reduction remains if estimates of future taxable income change.
  2. FY2026-H1Decrease in Deferred Tax AssetsAnnual report

    「Deferred tax assets 863,420 813,974」

    Deferred tax assets decreased from ¥863,420 thousand at the end of the previous consolidated fiscal year to ¥813,974 thousand at the end of the current interim consolidated accounting period. The possibility of a reduction due to changes in estimates of future taxable income and other factors continues to exist.
  3. FY2025Increase in deferred tax assetsAnnual report

    「Net deferred tax assets increased from ¥783,385 thousand to ¥863,420 thousand.」

    While deferred tax assets increased, the possibility of a reduction if estimates of future taxable income and other factors change continues to be disclosed.
  4. FY2025-H1Increase in Deferred Tax AssetsAnnual report

    「Deferred tax assets 783,385 1,177,026」

    Net deferred tax assets increased from ¥783,385 thousand at the end of the previous consolidated fiscal year to ¥1,177,026 thousand. The possibility of a reduction if estimates of future taxable income and other factors change remains.
  5. FY2024Increase in deferred tax assetsAnnual report

    「Net deferred tax assets increased from ¥615,976 thousand to ¥783,385 thousand.」

    Net deferred tax assets increased by ¥167,409 thousand from the end of the previous consolidated fiscal year. Meanwhile, the possibility of a reduction if estimates of future taxable income and other factors change continues to be disclosed.
  6. FY2024-Q2Increase in deferred tax assetsAnnual report

    「Deferred tax assets 615,976 928,816」

    Deferred tax assets increased from ¥615,976 thousand at the end of March 2023 to ¥928,816 thousand at the end of September 2023.
  7. FY2024-Q1Increase in deferred tax assetsAnnual report

    「Deferred tax assets 615,976 706,966」

    Deferred tax assets increased from ¥615,976 thousand at the end of March 2023 to ¥706,966 thousand at the end of June 2023.
  8. FY2023-Q3Deferred tax assets continue to declineAnnual report

    「Deferred tax assets 679,116 466,775」

    Deferred tax assets decreased from ¥679,116 thousand at the end of March 2022 to ¥466,775 thousand at the end of December 2022.
  9. FY2023-Q2Decrease in Deferred Tax AssetsAnnual report

    「Deferred tax assets 679,116 611,015」

    The balance of deferred tax assets decreased from ¥679,116 thousand at the end of March 2022 to ¥611,015 thousand at the end of September 2022.
  10. FY2022Decrease in deferred tax assets and increase in estimated recoverable amountAnnual report

    「Recoverability of Deferred Tax Assets」

    While net deferred tax assets decreased from ¥743,052 thousand to ¥679,116 thousand, the estimated recoverable amount related to tax loss carryforwards increased as a result of scheduling.
  11. FY2021RestatedAnnual report

    「If the assumptions used in the initial estimates change due to fluctuations in economic conditions, including the impact of COVID-19, this could materially affect estimates of future taxable income, potentially resulting in a reduction of deferred tax assets and the recognition of tax expense.」

    The company continues to disclose the recoverability of deferred tax assets based on estimated future taxable income and the risk of a reduction.
  12. FY2019RestatedAnnual report

    「Because the recoverability of deferred tax assets depends on estimates of future taxable income, a decrease in the estimate may result in a reduction of deferred tax assets and the additional recognition of tax expense.」

    The company continues to disclose the recoverability of deferred tax assets based on estimated future taxable income and the risk of a reduction.
  13. FY2018First statedAnnual report

    「Because the recoverability of deferred tax assets depends on estimates of future taxable income, a decrease in the estimate may result in a reduction of deferred tax assets and the additional recognition of tax expense.」

    The company has stated for the first time the risk that a decrease in estimated future taxable income could reduce deferred tax assets and result in the additional recognition of tax expense.
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Daikoku Denki's next results are scheduled for 2026-11-13. Read the earnings preview
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