Recoverability of Deferred Tax Assets
First written in FY2018. 1 of 3 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 17 of 43 companies on the "Worse" side.
9 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「The valuation allowance decreased by ¥607 million. This was mainly due to decreases in tax loss carryforwards and impairment losses.」
The valuation allowance related to the recoverability of deferred tax assets decreased by ¥607 million, resulting in net deferred tax assets of ¥399 million. - FY2019RestatedAnnual report
「Additional recognition or reversal may occur due to changes in future taxable income, tax planning or other factors.」
The possibility of additional recognition or reversal of the valuation allowance for deferred tax assets due to changes in future taxable income or tax planning is being reconfirmed. - FY2018First statedAnnual report
「With respect to deferred tax assets, we have recorded a valuation allowance to reduce them to the amount considered likely to be recoverable, taking into account future taxable income and ongoing tax planning. This valuation allowance was determined as of the end of the current consolidated fiscal year, and additional recognition or reversal may occur due to changes in future taxable income, tax planning or other factors.」
The possibility of additional recognition or reversal of the valuation allowance for deferred tax assets due to changes in future taxable income or tax planning is described as a new risk.