Recoverability risk for deferred tax assets
First written in FY2021. 6 of 11 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
5 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Total deferred tax assets 673,447 763,531 Valuation allowance △909,885 △1,049,856」
Although total deferred tax assets increased, the valuation allowance also rose from ¥909.885 million to ¥1,049.856 million, expanding the risk associated with estimates of recoverability. - 2026-05-14MitigatedEarnings
「Deferred tax assets 386,967 232,262」
The balance of deferred tax assets declined from the end of the previous fiscal year, reducing the amount subject to recoverability risk. - FY2024WorsenedAnnual report
「As of the end of the consolidated fiscal year, our group had recognized deferred tax assets of ¥784 million against deductible temporary differences. Deferred tax assets are recognized after testing their recoverability based on estimates of future taxable income, tax planning and other factors. However, if actual taxable income falls substantially below the estimates, the recoverability of the assets will be reassessed, and the deferred tax assets may be written down to the recoverable amount, potentially affecting the group's operating results and financial position.」
Deferred tax assets increased from ¥568 million in the previous fiscal year to ¥784 million, expanding the amount subject to the risk of write-downs due to lower-than-expected future taxable income and other factors. - FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The treatment of recoverability risk relating to deferred tax assets remains unchanged, with no new developments or material changes. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The treatment of recoverability risk relating to deferred tax assets remains unchanged, with no new developments or material changes. - FY2024-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The treatment of recoverability risk relating to deferred tax assets remains unchanged, with no new developments or material changes. - FY2023-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The treatment of recoverability risk relating to deferred tax assets remains unchanged, with no new developments or material changes. - FY2022WorsenedAnnual report
「As of the end of the consolidated fiscal year, we have recognized deferred tax assets of ¥568 million. Deferred tax assets are recognized after testing their recoverability based on estimates of future taxable income, tax planning and other factors. However, if actual taxable income falls substantially below the estimates, the recoverability of the assets will be reassessed, and the deferred tax assets may be written down to the recoverable amount, potentially affecting the group's operating results and financial position.」
Deferred tax assets increased from ¥430 million in the previous fiscal year to ¥568 million, and the risk of write-downs due to lower-than-expected future taxable income and other factors continues to be disclosed. - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The treatment of recoverability risk relating to deferred tax assets remains unchanged, with no new developments or material changes. - FY2022-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The treatment of recoverability risk relating to deferred tax assets remains unchanged, with no new developments or material changes. - FY2021First statedAnnual report
「As of the end of the consolidated fiscal year, we have recognized deferred tax assets of ¥430 million. Deferred tax assets are recognized after testing their recoverability based on estimates of future taxable income, tax planning and other factors. However, if actual taxable income falls substantially below the estimates, the recoverability of the assets will be reassessed, and the deferred tax assets may be written down to the recoverable amount, potentially affecting the group's operating results and financial position.」
For the ¥430 million in deferred tax assets, the company newly states that recoverability will be reassessed in light of differences from estimates of future taxable income and tax law revisions, and that any write-down could affect operating results and the financial position.