Increased Tax Burden from the Elimination of Carried-Forward Tax Losses
First written in FY2021. 4 of 6 entries say "Mitigated", first in FY2023. Latest entry: FY2026.
The whole theme swung hardest in 2026: 28 of 56 companies on the "Worse" side.
19 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Tax loss carryforwards (Note 2) ¥82 million」
Tax loss carryforwards declined from ¥211 million in the previous fiscal year to ¥82 million, reducing the base amount of the potential tax burden arising when they are utilized in the future. - FY2025MitigatedAnnual report
「Tax loss carryforwards (Note 2) ¥211 million」
Tax loss carryforwards decreased from ¥296 million in the previous fiscal year to ¥211 million, reducing the base amount for the tax burden risk arising when the losses are utilized in the future. - FY2024MitigatedAnnual report
「Tax loss carryforwards (Note 2) ¥296 million」
Tax loss carryforwards decreased from ¥368 million in the previous fiscal year to ¥296 million, reducing the base amount for the tax burden risk arising when the losses are utilized in the future. - FY2023MitigatedAnnual report
「Tax loss carryforwards amounted to ¥368 million.」
Tax loss carryforwards decreased from ¥373 million in the previous fiscal year to ¥368 million. The risk of a tax burden when the losses are utilized remains. - FY2022WorsenedAnnual report
「Tax loss carryforwards exist as of the end of the consolidated fiscal year.」
Tax loss carryforwards increased from ¥224 million in the previous fiscal year to ¥373 million, expanding the risk of a tax burden when the losses are utilized in the future. - FY2021First statedAnnual report
「Tax loss carryforwards exist as of the end of the consolidated fiscal year. If the Group's performance continues to progress smoothly and the tax loss carryforwards are utilized, or if amendments to tax laws mean that deductions from taxable income using tax loss carryforwards are no longer permitted, corporate tax, inhabitant tax and enterprise tax will be recorded at the standard tax rates. This may affect the Group's operating results and financial position.」
The company disclosed tax loss carryforwards of ¥224.811 million and newly described the risk of a tax burden at the standard rates if the losses are utilized or the tax system changes.