Risk of Deferred Tax Asset Reversal Due to Deteriorating Market Conditions
First written in FY2023. 3 of 4 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2027-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company stated that there were no material changes regarding the risk of reversal of deferred tax assets due to deteriorating market conditions. - FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company stated that there were no material changes regarding the risk of reversal of deferred tax assets due to deteriorating market conditions. - FY2024-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
The Company stated that there were no material changes regarding the risk of reversal of deferred tax assets due to deteriorating market conditions. - FY2023First statedAnnual report
「The timing and amount of taxable income may be affected by changes in economic and social conditions, and deferred tax assets may be reversed if deterioration in market conditions or other factors necessitates a revision of the original estimates.」
The Company newly stated that taxable income estimates may be revised and deferred tax assets may be reversed due to deterioration in economic, social or market conditions.