Ikka Holdings (7127) · RiskRestated
Recoverability Risk for Deferred Tax Assets
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 318 companies write about · 314 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 320 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「将来の収益力に基づく課税所得の見積りは、翌連結会計年度の事業計画を基礎に、新規出店などについて一定の仮定を設けて織り込んでおり、最善の見積りを行っております。」
新規出店等を織り込んだ課税所得見積りに基づく繰延税金資産の回収可能性リスクを継続して記載している。 - FY2023First statedAnnual report
「実際の課税所得が予測を大幅に下回った場合などには回収可能性の見直しを行い、回収可能額まで繰延税金資産を取崩すことにより、当社グループの業績及び財務状況に悪影響を与える可能性があります。」
将来の課税所得見込みに基づき繰延税金資産を計上しており、FY2023末の繰延税金資産純額は374,198千円。業績下振れ時の取崩しリスクを記載している。