Recoverability of deferred tax assets and tax loss carryforwards
First written in FY2017. 6 of 8 entries say "Mitigated", first in FY2019. Latest entry: FY2026.
The whole theme swung hardest in 2024: 8 of 34 companies on the "Worse" side.
5 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Deductible temporary differences 7,639 Tax loss carryforwards 11,776 Total 19,416」
The total unrecognised deductible temporary differences and tax loss carryforwards decreased from ¥19,656 million in the previous fiscal year to ¥19,416 million. - FY2025MitigatedAnnual report
「Deductible temporary differences 7,393 Tax loss carryforwards 12,263 Total 19,656」
The total unrecognised deductible temporary differences and tax loss carryforwards decreased from ¥26,484 million in the previous fiscal year to ¥19,656 million. - FY2024MitigatedAnnual report
「The deductible temporary differences and tax loss carryforwards for which deferred tax assets had not been recognised were as follows.」
The total deductible temporary differences and tax loss carryforwards for which deferred tax assets had not been recognised decreased from ¥28,715 million in the previous fiscal year to ¥26,484 million. - FY2023MitigatedAnnual report
「The deductible temporary differences and tax loss carryforwards for which deferred tax assets had not been recognised were as follows.」
The total unrecognised deductible temporary differences and tax loss carryforwards decreased from ¥29,598 million in the previous fiscal year to ¥28,715 million, and net deferred tax assets amounted to ¥1,644 million. - FY2022MitigatedAnnual report
「Net deferred tax assets 6 1,916」
Against the backdrop of improved profitability, ¥1,917 million in deferred tax assets was recognised, while the total deductible temporary differences and tax loss carryforwards not recognised also decreased from ¥38,706 million to ¥29,598 million. - FY2019MitigatedAnnual report
「The deductible temporary differences and tax loss carryforwards for which deferred tax assets had not been recognised were as follows.」
The total deductible temporary differences and tax loss carryforwards for which deferred tax assets had not been recognised decreased from ¥39,450 million in the previous fiscal year to ¥33,126 million. - FY2018WorsenedAnnual report
「The deductible temporary differences and tax loss carryforwards for which deferred tax assets had not been recognised were as follows.」
The total deductible temporary differences and tax loss carryforwards for which deferred tax assets had not been recognised increased from ¥28,939 million in the previous fiscal year to ¥39,450 million. - FY2017First statedAnnual report
「Deferred tax assets are recognised in an appropriate amount for tax loss carryforwards and deductible temporary differences based on projected future performance, but the amount recognised may increase or decrease due to fluctuations in future performance, tax reforms and other factors.」
The risk that the amount of deferred tax assets recognised may fluctuate due to future performance and tax reforms was disclosed, along with a total of ¥28,939 million in deductible temporary differences and tax loss carryforwards for which deferred tax assets had not been recognised.