Recoverability of deferred tax assets
First written in FY2016. 1 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
32 other companies' latest entry also says "Other".
- FY2026Tax benefit from reassessing recoverabilityAnnual report
「The Group recognized income from income taxes deferred due to a reassessment of the recoverability of deferred tax assets.」
The recoverability of deferred tax assets was reassessed, and income from income taxes deferred was recognized. Net deferred tax assets increased from ¥558.2 million in the previous fiscal year to ¥1,947.3 million. - FY2018RestatedAnnual report
「If the estimated amount of taxable income increases or decreases due to future fluctuations in results, or if the effective tax rate changes as a result of tax reforms, the balance of deferred tax assets may increase or decrease, potentially affecting the Group's results of operations.」
The performance and tax-related risks affecting the recoverability of deferred tax assets remain ongoing. - FY2016First statedAnnual report
「If the estimated amount of taxable income increases or decreases due to future fluctuations in results, or if the effective tax rate changes as a result of tax reforms, the balance of deferred tax assets may increase or decrease, potentially affecting the Group's results of operations.」
Deferred tax assets related to tax loss carryforwards and other items, together with valuation allowances, were recognized, with changes in recoverability due to business performance and tax policy identified as a risk.