Assessment and Recognition of Deferred Tax Asset Recoverability
First written in FY2023-Q1. . Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2026Increase in deferred tax assetsAnnual report
「Deferred tax assets 43,197 54,632」
Deferred tax assets increased from ¥43,197 thousand at the end of the previous consolidated fiscal year to ¥54,632 thousand. The recoverability assessment continues based on taxable income estimates for the 3 years from the following fiscal year onward. - FY2026-H1Increase in deferred tax assetsAnnual report
「Deferred tax assets 43,197 50,277」
Deferred tax assets increased from ¥43,197 thousand at the end of the previous consolidated fiscal year to ¥50,277 thousand at the end of the current interim consolidated accounting period. - FY2025Update to deferred tax asset balance following consolidationAnnual report
「Deferred tax assets 43,197」
Deferred tax assets were ¥43,197 thousand at the end of the consolidated fiscal year. The recoverability assessment continues based on market conditions and the profit plan. - FY2025-H1Update to deferred tax asset balanceAnnual report
「Deferred tax assets 41,676」
Deferred tax assets of ¥41,676 thousand were disclosed as of the end of the interim consolidated accounting period. - FY2024Increase in deferred tax assetsAnnual report
「Deferred tax assets 20,515 32,348」
Deferred tax assets increased from ¥20,515 thousand at the end of the previous fiscal year to ¥32,348 thousand. The valuation allowance also decreased following a reassessment of recoverability. - FY2024-Q3Increase in deferred tax assetsAnnual report
「Deferred tax assets 20,515 31,451」
Deferred tax assets increased from ¥20,515 thousand at the end of the previous fiscal year to ¥31,451 thousand at the end of the third quarter accounting period. - FY2024-Q2Increase in deferred tax assetsAnnual report
「The main factors contributing to the changes were a ¥15,679 thousand increase in software and a ¥8,714 thousand increase in deferred tax assets.」
Deferred tax assets increased by ¥8,714 thousand to ¥29,229 thousand. - FY2024-Q1Increase in deferred tax assetsAnnual report
「After carefully assessing the recoverability of deferred tax assets in light of the Company's recent performance trends and expected future taxable income, the Company recognized the recoverable portion of deferred tax assets and, accordingly, recorded an income tax adjustment of △¥31,008 thousand (△ denotes a gain).」
Deferred tax assets were recognized based on the recoverability assessment, increasing from ¥20,515 thousand at the end of the previous fiscal year to ¥51,523 thousand. An income tax adjustment of △¥31,008 thousand was recorded. - FY2023Deferred tax assets continue to declineAnnual report
「The Company recognizes deferred tax assets for amounts determined to be recoverable based on estimates of taxable income derived from the profit plan for the following fiscal year, in respect of deductible temporary differences.」
Deferred tax assets decreased from ¥51,412 thousand at the end of the previous fiscal year to ¥20,515 thousand at the end of the current fiscal year. The recoverability assessment continues to be based on the profit plan and taxable income estimates for the following fiscal year. - FY2023-Q3Decline in deferred tax assetsAnnual report
「The main factors contributing to the changes were a ¥38,068 thousand decrease in deferred tax assets and a ¥11,085 thousand increase in "Other" under investments and other assets, associated with the granting of restricted shares and other transactions.」
The Company stated that the ¥38,068 thousand decrease in deferred tax assets was a main factor contributing to the decrease in fixed assets. - FY2023-Q2Decline in deferred tax assetsAnnual report
「The main factors contributing to the changes were a ¥39,685 thousand decrease in deferred tax assets and a ¥13,414 thousand increase in "Other" under investments and other assets, associated with the granting of restricted shares and other transactions.」
The Company stated that deferred tax assets decreased by ¥39,685 thousand as of the end of the second quarter accounting period. - FY2023-Q1First statedAnnual report
「After carefully assessing the recoverability of deferred tax assets in light of the Company's recent performance trends and expected future taxable income, the Company recognized the recoverable portion of deferred tax assets and, accordingly, recorded an income tax adjustment of △¥18,427 thousand (△ denotes a gain).」
The recoverability of deferred tax assets was assessed based on performance trends and expected future taxable income, and the recoverable portion was recognized. As a result, an income tax adjustment of △¥18,427 thousand was recorded.