Recoverability of Deferred Tax Assets Based on the Projected Number of Contracts
First written in FY2022. . Latest entry: FY2027-H1.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2027-H1Decline in deferred tax assetsAnnual report
「Deferred tax assets 56,038 53,039」
Deferred tax assets decreased from ¥56.038 million at the end of the previous consolidated fiscal year to ¥53.039 million. - FY2026Increase in deferred tax assetsAnnual report
「Net deferred tax assets 44,713 56,038」
Net deferred tax assets increased from ¥44.713 million in the previous fiscal year to ¥56.038 million. - 2026-04-03OtherGeneral Meetings of Shareholders
「Deferred tax assets of ¥56.038 million are recognized on the consolidated balance sheet.」
The amount of deferred tax assets recognized was updated. Recoverability is estimated mainly on the basis of the business plan for the following consolidated fiscal year, particularly the expected number of contracts in the College Business. - FY2025Decline in deferred tax assetsAnnual report
「The group recognizes deferred tax assets after assessing their recoverability by considering the sufficiency of future taxable income, including the company classification specified in the implementation guidance on the recoverability of deferred tax assets and the scheduling of the years in which temporary differences are expected to reverse.」
Deferred tax assets decreased from ¥67.949 million to ¥44.713 million. Estimates based on the business plan for the following consolidated fiscal year and the expected number of placements in the College business continued to be used as the principal assumptions. - FY2023Estimate updatedAnnual report
「The group recognizes deferred tax assets after assessing their recoverability by considering the sufficiency of future taxable income, including the company classification specified in the implementation guidance on the recoverability of deferred tax assets and the scheduling of the years in which temporary differences are expected to reverse. In particular, taxable income is estimated based on the business plan for the following consolidated fiscal year, with the expected number of placements in the College business serving as the key assumption.」
Deferred tax assets were updated from ¥37.470 million to ¥78.823 million. The business plan for the following fiscal year and the expected number of placements in the College business continued to be identified as the principal assumptions. - FY2022First statedAnnual report
「Before offsetting against deferred tax liabilities, the amount was ¥44.638 million. This was calculated by deducting a valuation allowance of ¥20.619 million from total deferred tax assets of ¥65.257 million relating to deductible temporary differences and tax loss carryforwards.」
The recoverability of deferred tax assets of ¥37.470 million was estimated based on the business plan for the following consolidated fiscal year, particularly the expected number of placements in the College business.