Recoverability Risk for Deferred Tax Assets
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 17 of 45 companies on the "Worse" side.
1 other company's latest entry also says "Dropped".
- FY2026DroppedAnnual report
「(Significant Accounting Estimates) Not applicable.」
The significant accounting estimate risk concerning the recoverability of deferred tax assets that had previously been disclosed is not included in the current year's section on significant accounting estimates. - FY2024RestatedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. The key assumptions underlying those estimates in the business plan are the number of collection sites and collection fees in the collection, transport and disposal business.」
The company has reconfirmed that the key assumptions concerning the recoverability of deferred tax assets are the number of collection sites and collection fees. Deferred tax assets amounted to ¥336.925 million. - FY2023RestatedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. The key assumptions underlying those estimates in the business plan are the number of collection sites and collection fees in the collection, transport and disposal business.」
The company has reconfirmed that the key assumptions underlying future taxable income for purposes of assessing the recoverability of deferred tax assets are the number of collection sites and collection fees. - FY2022RestatedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. The key assumptions underlying those estimates in the business plan are the number of collection sites and collection fees in the collection, transport and disposal business.」
Regarding the risk associated with the recoverability of deferred tax assets, the company specifies that the key assumptions underlying future taxable income are the number of collection sites and collection fees. - FY2021First statedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, changes in the conditions or assumptions underlying those estimates may cause the amount of future reversal of temporary differences and the amount of deferred tax assets recognized to fluctuate, potentially affecting the group's operating results and financial position.」
The company has newly disclosed an accounting risk that changes in estimates of future taxable income or the underlying assumptions could cause the amount of deferred tax assets recognized, operating results and financial position to fluctuate.